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 U.S. Public Pension Plan Mortality Assumptions A comparison of recently used mortality assumptions among state-based and large-city public pension plans. 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. Retirement Adequacy in the United States: Should We Be Concerned? This research report summarizes current research on retirement adequacy and compares different measures. Annuities Versus Tontines in the 21st Century This research report investigates the mechanics and practicalities of introducing retirement investment income tontines (RITs) in today’s market place. 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