Description: This article discusses that mortality tables should reflect improving mortality. The Group Annuity Mortality table GAM-83 is probably the most common table used by pension actuaries—75 percent of the plans in Watson Wyatt’s “2003 Survey of Actuarial Assumptions and Funding” use GAM-83 for funding calculations. However, there are three more recently published tables that warrant consideration for use in pension valuations: UP-94, GAM-94 and RP-2000. From Pension Section News, January 2006, No. 60.

Description: This article summarizes the approach taken by the Canadian Institute of Actuaries to develop mortality tables and mortality improvement scales for use in Canadian pension plans based on Canadian population data. It also summarizes the additional factors pension actuaries have to consider in using the new tables and scales.

Description: The article has formulas for calculating the geometric return of a portfolio using the arithmetic return and the variance

Description: Article from The Actuary, December 1971 – volume 5 - Issue 10 that discusses the work of the Bank Administration Institute BAI, in particular, measuring the investment performance of pension funds for the purpose of inter-fund comparison.

Description: Background of the Manhart case on sex discrimination in pension rates, summary of the brief prepared for the case by an SOA task force, and text of a letter submitted to the court by SOA members critical of the brief.

Description: John Ralfe's response to the Robert T. McCrory/John Bartel discussion of the article Reinventing Pension Actuarial Science by Lawrence Bader and Jeremy Gold. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: SOA Asset Valuation Method Survey Results by Jim Paterson & Larry Pinzur from Pension Section News, June 1999, Issue No. 40.

Description: This article announces the availability and provides an overview of the 2003 SOA Pension Plan Turnover Study. From Pension Section News, June 2004, Issue No. 55.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief