On this page, you'll find links to studies, tables, reports and documents on pension plans and retirement plans, as well as mortality and longevity statistics as they relate to these programs. Helpful tools link to a longevity illustrator and a multi-employer plan metrics calculator.
Understanding Mortality Improvement Dale Hall discusses mortality tables and the MP-2017 mortality improvement scale. Annuity Factor Calculator The Society of Actuaries (SOA) developed the Annuity Factor Calculator to calculate an annuity factor using user-selected annuity forms, mortality tables and projection scales commonly used for defined benefit pension plans in the United States or Canada. Learn More Recent Publication Exposure Draft: Pub-2010 Public Retirement Plans Mortality Tables Public-sector mortality tables developed from a review of recent mortality experience of public retirement plans in the United States. U.S. Public Pension Plan Mortality Assumptions Compared to Pub-2010 Mortality Tables A comparison of recently used mortality assumptions among state-based and large-city public pension plans with the Pub-2010 Mortality Tables. U.S. Multiemployer Pension Plan Withdrawal Liability Basics and Collectibility A plain-language, high-level explanation of employer withdrawal liability issues, including how they grew to be large and barriers to their collection. New CPP Enhancements: What do they mean for Canadian workers and seniors? The Society of Actuaries and the Canadian Institute of Actuaries are pleased to make available a research report assessing the impact of Canadian Pension Plan (CPP) enhancements on Canadian workers and retirees. U.S. Multiemployer Pension Plan Pending Insolvencies Analysis of the impact of projected multiemployer pension plan insolvencies over 20 years on affected participants and participating employers. Experience Studies Most Viewed RP-2014 Mortality Tables The RP-2014 mortality tables presented in this report and the Mortality Improvement Scale MP-2014 presented in the companion report form a new basis for the measurement of retirement program obligations in the United States. View All Research Reports Most Viewed U.S. Public Pension Plan Contribution Indices, 2006–2014 This study explores contribution indices—metrics developed by the SOA that compare pension plan contributions to benchmarks that represent the contribution level needed to pay down unfunded liabilities—for contributions among 160 state and large city public sector pension plans in the United States. View All