Description: This is a presentation on the design of integrated retirement plans. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: These are discussions of the following research papers: 1. 'Actuarial Functions as Expected Values' by John A. Fibiger and Stephen G. Kellison, and 2. 'A New Look at Gain and Loss Analysis' by Arthur W. Anderson. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 66 AB.

Description: This article explores how differing sets of seemingly reasonable assumptions can provide materially different results in a pension valuation.

Description: This paper offers a mathematical discussion of integrating private pension plans with social security and looks at IRS rules, earnings replacement by social security, integrating defined benefit and defined contribution plans, early retirement, target plans, discrimination test and other issues. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This session from the 1995 SOA Vancouver Meeting discusses ethics in general, and then examines the topic of ethics as it relates to professional and corporate planning. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: Recognizing the increase in the rate of inflation over recent years in the United States, pension plans have been improving benefits for retired employees. In this paper, a planning model is developed for such increases, based on periodic examination of the increase in pension necessary to keep a replacement ratio constant. This ratio is initially related to the private pension plus Social Security benefit, divided by final average salary. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: This session from the 1976 Winter SOA Meeting is a teaching session about the gain and loss analysis in pension actuarial and its essential part of the pension valuation process.

Description: This session from the 1995 SOA New York City Meeting examines ethics from the standpoint of the actuary. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: This discussion is about what extent have recent issues included disability income benefits, what's the recent experience and what modification of benefits can be taken to enhance attractiveness t purchasers of life insurance. From Transactions of Society of Actuaries 1961, Vol. 13 Pt. 2

Description: This paper presents recursion formulas in relation to FAS 87, Employers Accounting for Pensions. From Transactions of Society of Actuaries 1987, Vol. 39.