Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: This discussion focuses on the advantages and disadvantages, from the viewpoint of smaller insurance companies in the United States and Canada, of entering the field of small pension plans. Considerations involve whether a smaller company entering the field should offer group annuities, and to what extent are special premium rates, plans of agents' compensation, and policy forms necessary for a smaller company to compete successfully for individual policy pension plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This annual update to the RPEC_2014 model and corresponding mortality improvement scales reflects historical U.S. population mortality experience through 2016.

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”. Similar to the RPEC_2014_v2018 model, this tool reflects historical U.S. mortality experience through 2016 and can be used to model different assumption sets.

Description: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.

Description: The purpose of this paper is to describe an actuarially acceptable and mathematically definitive method for allocating gains by source. Followed by a discussion paper submitted

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.