Description: This paper presents the findings of a study which examines four age groups of retirees and how well they are meeting their financial needs and how much an effect real estate can have on meeting retirement expenses.

Description: The abstract for the paper Globalizing Work and Retirement in the 21st Century.

Description: Table accompanying the article A Guide to Surfing the New Pension Section Web Pages which provides links to various research papers and other resources offered on the Pension Section web pages

Description: Table 3 for 2009 Pension Section Survey: Update and Action Plan showing Pension Section's plans for Communications and their timeframe

Description: Mr. Rallis will discuss trends in the market for risk transfer of defined benefit plans in the US. He will also address implications of increasing longevity.

Description: Appendix B to SOA Research Report: Models for Retirement Policy Analysis. This appendix describes several databases that have been used for study of retirement, pension and social security policy.

Description: Interview focusing on Claude Lamoureux and his experience with retirement programs and Ontario Teachers' Pension Plan.

Description: The focus of the information presented was an update on ERISA issues including: Enrolled Actuary status, valuation and certification problems, compliance procedures and practices, relationships with other professionals, and a number of additional ERISA related topics. From the Record of the Society of Actuaries, 1976 Vol. 2 NO. 2

Description: This presentation discusses the income taxes and excise taxes that may apply to individuals receiving benefits from qualified pension plans. Also discussed are methods of deferring taxes and nonqualified plans. From the Record of the Society of Actuaries Vol. 17, No. 3A.

Description: This session discussion will review rulings, regulations and announcements which have been issued in the last year. This is intended to be an overview and not a detailed analysis. Focus is on pension plans.