Description: This Fast Facts document summarizes the Phase 2 Report of the Communicating Defined Benefit Risk project.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: Chapter 5 raises a number of tax issues that require legal advice, while recognizing that not all experts will agree on the correct tax treatment. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Chapter 8 examines several issues related to DROP features added to ERISA-covered plans, and several issues related to Canadian plans. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: Chapter 4 discusses a range of actuarial issues associated with DROPs. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Glossary. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Chapter 2 compares regular, back, and self-directed DROPs, and examines the features of each. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Chapter 7 raises a number of employer issues related to DROPs including: cost neutrality, estimating non-pension cost/savings, cost uncertainty, tax treatment uncertainty, the bargaining process, promotional opportunities, phase-in of coverage, human resources issues, appeal of DROPs to trustees, and mandatory retirement. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

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.