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Pension Plan Termination and Retirement Study
Pension Plan Termination and Retirement Study This study summarizes the results of the the ... formula and the availability of postretirement health care benefits. We show in Section 4 that firms that ...Description: This study summarizes the results of the the Society of Actuaries' Non-Mortality Decrement Task Force data collection effort of plan turnover data for years 1994-2000. Service, by itself, seems not to be a good predictor of retirement. Service and age are each good predictors for termination it is found. The report is designed to offer actuaries information about turnover as it pertains to defined benefit plans.
Hide- Authors: Edward Frees
- Date: Dec 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Assumptions and methods