Description: Recognizing the increase in the rate of inflation over recent years in the United States, pension plans have been improving benefits for retired employees. In this paper, a planning model is developed for such increases, based on periodic examination of the increase in pension necessary to keep a replacement ratio constant. This ratio is initially related to the private pension plus Social Security benefit, divided by final average salary. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: This paper discusses the difficulty in measuring inflation and indicates the wide range of options available to corporate sponsors to lessen the impact of inflation on pensioners. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: Paper discussing the pension termination insurance program for single employer plans established under Title IV of the Employee Retirement Income Security Act. Followed by 2 discussion papers submitted

Description: The objective of this paper is twofold. First, a pedagogical approach is taken to derive the pension plan gain and loss formulas by extending the mathematical theory underlying the actuarial funding methods. It is the author's intent to emphasize the similarities between gain and loss formulas developed for individual funding methods and the formulas developed for aggregate funding methods. Indeed, the formulas are fundamentally identical. The second objective is to afford the reader an opportunity to reinforce understanding by providing two comprehensive numerical examples and analyzing actuarial experience by source. From Transactions of Society of Actuaries 1981, Vol. 33.

Description: This discussion focuses on the advantages and disadvantages, from the viewpoint of smaller insurance companies in the United States and Canada, of entering the field of small pension plans. Considerations involve whether a smaller company entering the field should offer group annuities, and to what extent are special premium rates, plans of agents' compensation, and policy forms necessary for a smaller company to compete successfully for individual policy pension plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This discussion examines miscellaneous topics. Topics include actuarial training, final salary pension plans and hospitalization and surgical insurance. From Transactions of Society of Actuaries 1960, Vol. 12, No. 34.

Description: This is a report of the Society of Actuaries Committee on Pensions that was initially undertaken as an effort to assist the Committee on Actuarial Principles and Practices in Connection with Pension Plans of the American Academy of Actuaries with respect to recommendations it had been preparing. This report was prepared in an effort to promote better understanding of pension terminology. The Committee anticipates that additional work will be needed to coordinate this effort with regulatory efforts prompted by the pension reform act. It is hoped that a further list of terms reflecting specific words used in ERISA can be prepared, with pertinent definitions along with references to clarifying expressions suggested by the Committee where appropriate. From Transactions of Society of Actuaries 1976, Vol. 28.

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