Description: This web page describes the new MP-2014 Exposure Draft.

Description: The SOA conducted a study of uninsured pension plan mortality in response to The Retirement Protection Act of 1994 and to ensure that the Treasury Department would have current and thorough information available when it considers updating the mandatory mortality table to be used when when calculating Current Liabilities for pension plans. The purpose of this report is to provide actuaries with all of the significant findings of the study along with a full explanation of when and how these should be used in reviewing or setting mortality rates for specific plans.

Description: The RP-2006 and RPH-2006 Mortality Tables were created from the same data as the RP-2014 and RPH-2014 tables, but with rates as of the central year of 2006.

Description: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model. The RPEC_O2_v2018 model found here utilizes the same projection methodology underpinning the RPEC_2014 model except that the historical rates have been developed using “order-2” Whittaker-Henderson graduation rather than “order-3”.