Description: Review of 2018 changes to retirement-related actuarial standards of practice in the US and Canada.

Description: This panel discussion session focuses on the problems associated with small defined benefit pension plans.

Description: Updated longitudinal study of metrics for measuring whether US corporate pension plan contributions paid down unfunded liabilities or met regulatory benchmarks.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: Presenters examine the difficulty in determining, under current regulations, the maximum benefits payable from defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This session from the 2003 SOA Spring Meeting discusses current economic conditions and their implications on the funding, plan design and administration of pension plans. It also discusses the role of the FSA and EA in a small consulting firm and the future of consulting actuaries. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 56pd.

Description: Appendix A presents, in table form, basic DROP design features in 24 different public-sector locations. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion of U.S. Social Security issues. Questions discussed included: 1. What is the financial status of the Social Security program? 2. What changes have been recently adopted and what changes have been proposed? 3. How would these changes affect the private pension system costs and plan design? 4. What is the proper role of the actuarial profession regarding the Social Security program? Included discussion of the paper, Constant Replacement Ratios in Retirement: A Theoretical Approach,' by Barnet N. Berin and Anthony B. Richter.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.