Description: Employee termination and retirement rates affect the valuation of employee benefit plans and thus are of concern to actuaries. To provide timely experience for the profession, the Society of Actuaries Pension Plan Turnover and Retirement Rates Committee organized a data collection effort. Thirty-two contributors provided almost 1.8 million life years of pension plan turnover data for years 1994-2000. This report documents the data assembly and verification procedures used in collecting the data.

Description: This web page describes the new MP-2014 Exposure Draft.

Description: The RP-2006 and RPH-2006 Mortality Tables were created from the same data as the RP-2014 and RPH-2014 tables, but with rates as of the central year of 2006.

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”.