Description: Column describing shifting paradigm for retirement plan design in North America that highlights recent SOA research project on Target Benefit Plans.

Description: This material summarizes work done to date to develop a model for a quantitative evaluation framework for retirement benefit systems.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.