Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.

Description: In this article the author responds the current defined benefit pension plan concepts that are being challenged and presents his proposal for revised plan design, funding and investment concepts. From Pension Section News, March 2004, Issue No. 54.

Description: This paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.

Description: The tables were developed from data collected for 2010–2014. The central year of the data is 2012, hence the name. These tables are intended to be adjusted with a mortality improvement scale. The Pri-2012 Mortality Tables update the RP-2006 Mortality Tables , which were developed from data collected for years 2004–2008.

Description: Appendix A presents, in table form, basic DROP design features in 24 different public-sector locations. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This panel discussion session focuses on the financial security of retirees including examining the role of personal savings in meeting the financial security needs of retirees. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion of U.S. Social Security issues. Questions discussed included: 1. What is the financial status of the Social Security program? 2. What changes have been recently adopted and what changes have been proposed? 3. How would these changes affect the private pension system costs and plan design? 4. What is the proper role of the actuarial profession regarding the Social Security program? Included discussion of the paper, Constant Replacement Ratios in Retirement: A Theoretical Approach,' by Barnet N. Berin and Anthony B. Richter.

Description: Presenters examine the difficulty in determining, under current regulations, the maximum benefits payable from defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This session from the 2003 SOA Spring Meeting discusses current economic conditions and their implications on the funding, plan design and administration of pension plans. It also discusses the role of the FSA and EA in a small consulting firm and the future of consulting actuaries. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 56pd.