Description: This is a book review of 'Pension Mathematics for Actuaries' by Arthur W. Anderson. From Transactions of Society of Actuaries 1985, Vol. 37.

Description: First demonstrates that the choice of mortality basis in the pre-retirement period is immaterial for a defined benefit plan, valued on the Aggregate method, with a pre-retirement death benefit equal to the present value of the accrued pension. Second, presents comparisons of contribution costs for Aggregate vs. Unit Credit funding methods.

Description: This article is about valuing employee pensions and how much of the pension a spouse would be entitled to with a focus on the current differences in Canadian provincial legislation. The strengths and weaknesses of different methods are outlined. From Actuarial Research Clearing House, 2000, Volume 1.

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

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

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.