Description: Appendix of tables related to phased retirement.

Description: This meeting session was presented at the SOA's 1980 Spring Meeting in Minneapolis. The session outlined characteristics of pension plan design with emphasis on Canadian Pension Plans. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This presentation is a concurrent session from the 1980 Meeting of the Society of Actuaries, held May 29-30 in Minneapolis. The panelists discuss the nature of current criticisms of risk classification practices, implications of recent court decisions - Manhart and TIAA-CREF, and the potential adverse implications of eliminating some common classification variables. Discussion from participants is included. From the Record of Society of Actuaries, Volume 6, No. 2.

Description: Rapid and steady inflation has eroded the value of pensions for retired persons. Coping with the effects of inflation has been a major problem for retirement systems today. This 1981 discussion session focuses on inflation issues and retirement plans in the United States and Canada.

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: Slides from a discussion at the SOA 2000 Las Vegas Spring Meeting of innovative and flexible pension plans including deferred retirement option plans [DROP]. Ideas from around the world are discussed.

Description: This article discusses building new retirement systems. It references an article published in the Economist, 'Actuaries and the pensions crunch: When the spinning stops,' Jan. 26, 2006, and the stir that article created in the pension community. This article suggests that we take our understanding of the global economy, business models, shareholder expectations, employee expectations, employment risks, pre-retirement risks and the emerging retirement paradigm and create a new retirement system. From Pension Section News, April 2006, No. 61.

Description: The administrators of Social Security offset-type defined benefit plans commonly encounter two difficulties when attempting to calculate the Primary Insurance Amount 'PIA' offset. The first difficulty is in obtaining the Social Security earnings history. The second difficulty is in performing the calculation itself. This paper explores the possibility of substituting a variant of the employee's final average salary for his or her Social Security Average Indexed Monthly Earnings 'AIME'. The acceptability of this substitution is then critiqued with illustrations. From Transactions of Society of Actuaries 1980, Vol. 32.

Description: This is a discussion about pensions. From Transactions of Society of Actuaries 1962, Vol. 14 Pt. 2

Description: This article provides an overview of approaches to phased retirement and offers information for employers to think about in designing and managing strategies.