Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: The Evolution Of Averaging Mechanics Used In The Actuarial Asset Valuation Method Of The New York City Retirement Systems. From The Pension Forum, August 2001, Volume 13, Issue No. 1.

Description: The author delves into other important parts that should be in the scope of model validation besides the code.

Description: This project aims to understand pension participants’ investment and withdrawal behaviors and provide guidance in pension plan design, using data from China

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: Pricing longevity swap reinsurance transactions consists of a number of different actuarial tasks, each of which hides potential pitfalls. The article outlines the pricing process, which includes a detailed analysis of current mortality experience of the portfolio to be transferred, choice and calibration of an appropriate model for mortality improvement trends and the calculation of a risk margin which reflects the uncertainty associated with the pricing best-estimate, which includes mis-estimation risk, model risk, longevity basis risk and stochastic uncertainty.

Description: Book review of The Fundamentals of Pension Mathematics by Barnet E. Barin. Mr. Griffin supports the text as a valuable contribution in particular his analysis of gains/losses by source during the transition to utilizing computers for pension valuation.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint

Description: Discusses two different issues of current concern in the UK: Transfer Values and Personal Pensions.