Description: This paper examines the Retirement Shares Plan which allows participants to allocate their benefits to the classes of shares available. Thus risk-averse retirees can be assured of relatively stable benefits, while the less risk-averse can have their benefits backed by a diversified of equity portfolio.

Description: List of charts. From Retirement Implications of Demographic and Family Change Symposium Monograph, M-RS02-2.

Description: In this editorial the author discusses the rise in popularity of cash balance pension plans. She discusses their attributes and offers her opinion that the actuarial profession and the SOA have vital roles to play as these plans grow in usage and the business environment continues to evolve. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This article discusses the results of a study sponsored by the Society of Actuaries which demonstrated the different accrual patterns between cash balance and traditional pension plans. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This issue of The Retirement Forum presents the four prize-winning papers from the Retirement 20/20 Call for Models for Public Pension Plans Contest, which was conducted in 2018, and includes commentary from reviewers of these papers and replies from the authors.

Description: This paper discusses the development of the Cash Balance Pension Plan concept.

Description: An interview with the director of research at International Foundation of Employee Benefit Plans

Description: This is the abstract of a paper that analyzes the effects on the funding and the contribution rate in hybrid pension schemes when the only source of unpredictable experience is through volatile rates of return.

Description: Information on Unusual Provisions in Cash Balance Plans Needed by William Torrie and Thomas P. Edwalds from Pension Section News, February 1999, Issue No. 39.

Description: This paper considers a defined contribution DC plan, a cash balance plan, and traditional defined benefit DB plan with equal expected value at the assumed retirement age. Using utility as a measure of risk and participant preferences, the designs are particularly well suited to minimize participant risk, particularly while employees are accumulating retirement assets. From Cash Balance Symposium Monograph, M-RS02-3.