Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

Description: Background of the Manhart case on sex discrimination in pension rates, summary of the brief prepared for the case by an SOA task force, and text of a letter submitted to the court by SOA members critical of the brief.

Description: Pricing longevity swap reinsurance transactions consists of a number of different actuarial tasks, each of which hides potential pitfalls. The article outlines the pricing process, which includes a detailed analysis of current mortality experience of the portfolio to be transferred, choice and calibration of an appropriate model for mortality improvement trends and the calculation of a risk margin which reflects the uncertainty associated with the pricing best-estimate, which includes mis-estimation risk, model risk, longevity basis risk and stochastic uncertainty.

Description: Discusses two different issues of current concern in the UK: Transfer Values and Personal Pensions.

Description: This article describes behavioral finance and its relevance in identifying analytics and processes suitable for a control environment for the actuarial aspects of an insurance company.

Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted