Description: The purpose of this paper is to consider whether there is a coherent and principled approach to decide the question of what rights if any nonparticipant spouses should have in the retirement plans of participant spouses. From Retirement Needs Framework, M-RS00-1.

Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan.

Description: This paper looks at the actuarial implications of a gradual retirement scheme from the employer's point of view in terms of the normal cost and also from the employee's side, the total income he would receive under various gradual retirement scenarios.

Description: This paper talks about the risks of defined benefit and defined contribution plans.

Description: This paper talks about shifting from defined benefit to defined contribution plans and the risk involved.

Description: This is a web page containing links to papers presented at the Retirement 20/20 conference held in Washington, D.C. on November 17 & 18, 2008.

Description: Appendix of tables related to phased retirement.

Description: Investment volatility can lead to unacceptable levels of contribution volatility and wide swings in a retirement plan’s perceived funded status. This paper approaches the volatility problem from a plan design perspective.

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.