Description: A response to the comments on the paper.

Description: The article is a summary of Society of Actuaries report entitled “Annuity Market Pricing Approaches” sponsored by the Retirement Section Research Committee. The report examines the Canadian Institute of Actuaries (CIA) methodology of developing solvency valuation assumptions, compares it to methods used in the U.S., and considers if it could be used in other markets, such as U.S. group annuities or individual annuities

Description: Recent studies have suggested that teachers would be better off with DC or Cash Balance plans than with DB. Detailed data from CalSTRS support the opposite.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Participation requirements, minimum vesting standards, joint and survivor annuity benefits, maximum limitations, special problems under offset plans, & impact on defined benefit vs. defined contribution plans. 1975 Record, Vol.1, No.3

Description: This is a summary of the employer costs for pension plans published by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) as of December 2013.

Description: The article and guidebook of the same name use a stochastic simulation model to examine potential impacts of public pension plan risk-sharing policies on government employers and plan members. Policies examined include simple policies such as COLAs and employee contributions that are contingent upon investment returns or funded ratios, and more-complex policies similar to those used in the Wisconsin Retirement System.

Description: This article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.

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: Presenter examines issues present when a defined benefit plan exists simultaneously with a defined contribution plan. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: Provides an overview of issues with regard to the defined benefit plan lump sum choice and introduces the Society of Actuaries Decision Brief on that topic