Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: These are discussions of the following research papers: 1. 'Actuarial Functions as Expected Values' by John A. Fibiger and Stephen G. Kellison, and 2. 'A New Look at Gain and Loss Analysis' by Arthur W. Anderson. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 66 AB.

Description: The editorial provides an overview of articles in this issue that explore and illustrate solutions to current retirement challenges.

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.

Description: Sponsors of DB plans are being forced to focus on their plans as never before. A confluence of events—market downturn, aging workforce and changing legislation/regulation—has meant the status quo no longer applies to companies’ DB plans.

Description: An interview with the director of research at International Foundation of Employee Benefit Plans

Description: This issue wraps up the publication of essays to explore solutions available to address risks in retirement and focus on risks in a DC environment.

Description: Chapter 3 examines some of the early DROP plans, and their subsequent experience. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This article is about structuring participating group annuities to guarantee permanent security to participants of defined benefit plans. From The Actuary Vol. 26, No. 8

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.