Description: Article from The Actuary, April 1986, Volume 20, No. 4 is an editorial on later retirement. There is indication that workers may eventually stay in the work force longer based on the 1983 amendments to the Social Security Act.

Description: A critique of the SOA's co-sponsoring of the Manhart Brief which addressed sex discrimination in pension rates. The critique argues that the brief fails to satisfy standards of academic rigor reflected in other SOA publications.

Description: The article endorses broader use of lifetime income in DC plans. It explains why the use of DB plans will continue to decline. The article points out that plans sponsors will not willingly take on additional ERISA fiduciary exposure. The article endorses three regulatory reforms that would increase the use of lifetime income in DC plans. 1. A robust annuity issuer safe harbor that would free employers from fiduciary exposure for putting an annuity provider on the DC platform. 2. A requirement that a plan offer a lifetime income option to qualify for the 404(c) safe harbor. 3. A revision to 404(c) to allow plan sponsors to allocate part or all of the employer match to lifetime income.

Description: Description of Social Security COLA for December 2020 and wage-indexed program parameters for 2021.

Description: Discusses interaction of phased retirement options and public policy, barriers and challenges, and provides a number of suggestions for improving public policy.

Description: This article illustrates how today’s retirement system tools have potential to achieve financially secure retirement and lists options for system improvement.

Description: Chapter 8 of the Models for Retirement Policy Analysis. This chapter describes MINT, or Modeling Income in the Near Term, which is one of three retirement income and social security models now being developed in the Office of Research, Evaluation, and Statistics of the Social Security Administration. The accessibility, ease of use, cost as well as the strengths and limitations of the approach are addressed.

Description: The SOA conducted a study of uninsured pension plan mortality in response to The Retirement Protection Act of 1994 and to ensure that the Treasury Department would have current and thorough information available when it considers updating the mandatory mortality table to be used when when calculating Current Liabilities for pension plans. The purpose of this report is to provide actuaries with all of the significant findings of the study along with a full explanation of when and how these should be used in reviewing or setting mortality rates for specific plans.

Description: This session discussion is a review proposals to modify the plan termination provisions of the Employee Retirement Income Security Act of 1974. Current projections of the corporate funding problems and the alternatives under consideration will be included. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This article discusses the challenges to today's retirement system. As part of the recent Re-envisioning Work and Retirement in the 21st Century symposium, held in Washington, D.C., attendees completed a Delphi survey covering challenges to today's retirement system. This article discusses the benefits of a Delphi survey and the results of this particular one. From Pension Section News, September 2006, No. 62.