2003 SOA Pension Plan Turnover Study
Experience Studies – Pension
Jed Frees, of the University of Wisconsin, has completed the 2003 SOA Pension Plan Turnover Study. The study has resulted in the creation of new turnover (termination and retirement) tables for the actuarial valuation of pension plans. The study which was overseen by the SOA's Non–Mortality Decrement Task Force, chaired by Kelley McKeating, details the analysis of the data and methods used to develop the tables. A companion summary report to the full study, written by Evan Inglis and the Task Force, gives practical guidance on the usage and interpretation of the tables. In addition, a previously released report describing the database used to create the tables can be referenced for further information on the underlying characteristics of the data.
For more information on any of the reports, please contact Steven Siegel, SOA Research Actuary, at 847.706.3578.
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