Description: An analysis of financial stress experienced by multiemployer pension plans across the period from 1999 to 2015, using plan metrics calculated from 5500 data.

Description: The article is a summary of Society of Actuaries report entitled “Annuity Market Pricing Approaches” sponsored by the Retirement Section Research Committee. The report examines the Canadian Institute of Actuaries (CIA) methodology of developing solvency valuation assumptions, compares it to methods used in the U.S., and considers if it could be used in other markets, such as U.S. group annuities or individual annuities

Description: Discussion of the challenges actuaries face in selecting an interest rate for the purpose of calculating Withdrawal Liability for a Multiemployer pension fund in the US. Recent court cases are referenced.

Description: Update from the Chairperson

Description: Read the chairperson's annual newsletter to learn more about the Retirement Section Council's (RSC) activities and new members of the leadership team, including the 2024 chairperson.

Description: Interview with new incoming Chair of the Reinsurance Section

Description: Details on the Retirement Section Council and the direction we're moving for our members.

Description: Chairperson's welcome to the RS and thoughts about our future.

Description: Collective Defined Contribution Plans offer an option in plan design that lies somewhere between defined benefit and defined contribution plans. This is achieved by fixing the contributions to the plan, but allowing benefits to fluctuate based on experience. This article provides a basic summary of how they can be structured. There are limitations to their use in the US, but are gaining in popularity elsewhere around the globe.

Description: The article provides a summary of key issues presented at the 2023 U.S. Living to 100 Symposium focused on the interests of retirement professionals and retirees. It provides an overview of the subjects covered. The discussion focused on the well-being of retirees and the development of the retirement system. It is focused on late-in-life issues and having the best life possible during that period. It balances technical and lifestyle issues, with an emphasis on mortality and longevity trends and influences. Some of the topics discussed include the impact of COVID, climate, housing, and age-friendly communities. The Elder Tech Symposium was merged into Living to 100 and includes discussion of a variety of technology approaches to improve lives and simplify support. The symposium recognized that the decisions needed and concerns during retirement are different later in life, particularly as people decline.