Description: Panelists will debate the issues involved, the conflicts, and the driving factors behind the replacement of defined benefit plans with defined contribution plans. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This article was commissioned by the Society of Actuaries Pension Section Research Team to provide practitioners and researchers with a listing of Web sites containing information about defined benefit plans outside the United States. It also lists some non-Internet information sources. The research team’s primary motivation for the article was its belief that readily available comparative information on the pension environment in other countries, including current design and funding issues, would benefit practitioners and researchers dealing with similar issues.

Description: In this article, the author discusses the trend towards an integrated approach to defined benefit plan funding and investments that is taking place in England.

Description: Overview of the newly released final version of the Canadian Accounting Standards Board's Section 3462, Employee Future Benefits, and its effect on pension and post-employment-plan accounting.

Description: This is an article that highlights an alternative method for determining the impact of a change in interest rates on the factor which converts a life annuity to a 100% joint and survivor annuity. It also discusses the factors for early retirement and deferred retirement.

Description: Column describing shifting paradigm for retirement plan design in North America that highlights recent SOA research project on Target Benefit Plans.

Description: Technological innovations are disrupting traditional business models, improving products, and enhancing the user experience.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: This is a discussion of the paper, Actuarial Note: The Valuation of Self-Insured Retirement Plans by Joseph C. Noback. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: A summary of learnings about multiemployer and public plans. Encouraging all retirement actuaries to become better educated on the various sectors of the retirement industry. Take time to meet actuaries from other sectors to learn about their experiences and challenges. We’ll all benefit when we have a better understanding of each other and focus on areas of common concern rather than our differences