Description: An excerpt from the 2003 Annual report of the Board of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Trust Funds which describes the basic methodology and assumptions used for the intermediate assumptions.

Description: This article describes techniques and models used to forecast mortality improvement and the considerations that underlie long-term mortality improvement projections in the United States.

Description: This excerpt from the 2001 Annual Report of the Board of Trustees of the federal Old Age and Survivors Insurance and Disability Insurance Trust Funds presents the assumptions and methods underlying the actuarial estimates.

Description: An excerpt from the 2002 Annual Report of the Board of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds which describes the basic methodology and assumptions used in the estimates for the intermediate assumptions. Also, projections of program costs are presented under two alternate sets of assumptions.

Description: In this article the author identifies and delimit 's the public's interest in defined benefit plan funding as a practical response to the chaotic deluge of of overlapping measurements and restrictions designed to regulate the funding of pensions plans in the US.

Description: Argues that most retirees face multiple financial risks that need to be considered simultaneously so that limited resources can be applied in a manner that is rational and satisfying. A specific procedure for developing such an individualized risk strategy is described.

Description: This article discusses various measures that are used to determine a plan's funded status and offers suggestions for addressing pension funding issues.

Description: The introduction of a chart which summarizes post-retirement risks as a resource to actuaries and plan sponsors. The full chart is available on the Society web site.

Description: Spending down (decumulating) assets during retirement involves complex decisions about which specific assets to liquidate in what amounts, in what order, and at what times. No established methodology exists for making these decisions in individual cases. This paper describes a manual process that individuals can follow, a process that could be automated for wider use.

Description: The authors present the myriad of issues affecting an individuals retirement decision and highlight studies from Mercer and AARP. They find that Americans are increasingly creating their own personalized phased retirement programs in this evolving area of human resources management.