Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: Presenter examines issues present when a defined benefit plan exists simultaneously with a defined contribution plan. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: This article discusses the results of a study sponsored by the Society of Actuaries which demonstrated the different accrual patterns between cash balance and traditional pension plans. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: 1993 SOA Spring Meeting, San Diego. This session discussed cash-balance pension plans, design variations, rate of interest credit, IRC section 417e problems, and transition from traditional defined-benefit plans.

Description: Chapter 4 discusses a range of actuarial issues associated with DROPs. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Glossary. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This report, Phase 2 of a project on communicating pension risk, includes interviews with several individuals representing various aspects of plan administration: plan fiduciaries, finance professionals, consultants, and providers. The report provides a summary of each interview, concluding with common themes.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.

Description: Provides an overview of issues with regard to the defined benefit plan lump sum choice and introduces the Society of Actuaries Decision Brief on that topic

Description: The presenters in this session will discuss the simultaneous use of DB and DC plans. With the continued growth of DC assets and the freezing of DB plans, it is increasingly common to see DB participants with a DC plan that is more than just supplemental. Because of this, it is important that retirement professionals see DB and DC plans as not just competitors for contributions, but as partners. The presenters will discuss how that partnership can work and how the presence of a DB plan can influence the design of DC solutions such as target date funds.