Research Projects in Pension

Research Projects – Pension

Pension Valuation Methods and Assumptions – Second Edition

The Society of Actuaries’ Pension Section is pleased to make available an update to the research report exhibiting assumptions and methods used to prepare actuarial valuations for retirement plans in the U.S. and Canada.  The report was authored by Timothy Leier of TRL Consulting, LLC.

To access the Second Edition report, click on the link to the right.

Also to the right is a link to the First Edition report. If you have any questions or comments regarding the report, please contact Steve Siegel, Research Actuary at

The SOA’s Pension Section would like to thank the following individuals for their input on the project:

David Cantor
Uros Karadzic
Tom Lowman
David Rigby
Tom Sablak
Andrew Peterson, SOA Staff Fellow
Steven Siegel, SOA Research Actuary
Barbara Scott, SOA Research Administrator