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

Description: Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective.

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

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

Description: 1959 SOA Regional Meetings in Atlanta and San Francisco. These discussions on pensions examined the advantages of funding deferred profit sharing plans through a life insurance company and the problems involved in final average retirement plans.

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: Updated longitudinal study of metrics for measuring contribution adequacy at paying down unfunded liabilities in corporate DB pension plans in the U.S.

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: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model. The RPEC_O2_v2018 model found here utilizes the same projection methodology underpinning the RPEC_2014 model except that the historical rates have been developed using “order-2” Whittaker-Henderson graduation rather than “order-3”. Similar to the RPEC_2014_v2018 model, this tool reflects historical U.S. mortality experience through 2016 and can be used to model different assumption sets.