Description: This report investigates the financial consequences of delaying CPP payments. The intent is to provide a quantitative basis to better inform the take-up decisions of Canadians for whom delaying CPP benefits might provide improved financial outcomes and greater retirement income security.

Description: This report investigates the financial consequences of delaying CPP payments. The intent is to provide a quantitative basis to better inform the take-up decisions of Canadians for whom delaying CPP benefits might provide improved financial outcomes and greater retirement income security.

Description: This panel discussion is about the latest developments in public sector retirement plans including regulatory trends, funding requirements, benefit trends, pressures on assumptions, qualification and the effect of Internal Revenue Code limits. From the Record of the Society of Actuaries Vol. 17, No. 3.

Description: Other Post Employment Benefits OPEB deals with the promise of providing coverage for post employment non-pension benefits such as health care and life insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public entities to value and recognize the liability of post employment non-pension benefits.

Description: Presented for discussion are two research reports: Public Employee Retirement Plans Research: Experience Studies, Valuation Reports and Unfunded Liabilities, and Pension Plan Termination in Ontario since 1988. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Randolph’s Bonanza Bigger Than Expected by M.D. Drysdale from Pension Section News, January 1998, Issue No. 35.

Description: The U.S. Bureau of the Census has rightfully earned a reputation for technical excellence. However, the author has run across an instance where this venerable, distinguished agency went sadly astray - namely, in connection with the number and proportion of employees of state and local governments who are covered by Social Security and Disability Insurance.

Description: This working paper discusses the risks of investing in stocks in public pension funds.

Description: Attendees are updated on the Government Accounting Standards Board's GASB progress in establishing new recognition and disclosure requirements for post retirement benefits other than pensions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 25pd.

Description: Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S.