Impact of Mortality Projection Scales on Defined Benefit Pension Plan Valuations
Research Projects – Pension
The Pension Section Research Committee is pleased to make available the following reports on the impact of mortality table projection scales on defined benefit pension plan valuations. The study that led to these reports was initiated to provide quantitative information illustrating the impact of reflecting mortality improvement using a "Generational Approach" in actuarial valuations of defined benefit pension plans versus traditional methods.
The full report was written by David Kays of ACUFF Associates. Accompanying the full report is an introductory report authored by Marilyn Oliver, who chaired the Project Oversight Group for this effort. The introductory report provides an overview on the work and summarizes the issues explored in the full report. It is suggested that you review the introductory report first for an overall perspective on the extensive details found in the full report.
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