Description: Newsletter editor note introducing the edition and offering commentary.

Description: Read the May 2020 issue of Retirement Section News published by the Retirement Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: This article provides some insights into how actuaries can quantify DC plan risks.

Description: All things considered, caution needs to be applied to the use of so-called “standard” mortality tables. Sharpening up these blunt estimates by using individual assumptions reveals material differences in the structure of longevity, both between plans and within plans.

Description: This is a discussion about an ongoing dialogue on a model of personal investing known as the Life–Cycle Model of Investing and Saving. To gain additional insight into the model and its implications for retirement planning, the SOA's Committee on Post Retirement Needs and Risks CPRNR recently gathered a panel of leading experts for a round table discussion on the model with the hope of providing a lively forum to exchange ideas.

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

Description: Feature article with interviews of two prominent actuaries in the retirement benefits arena.

Description: Staff Fellow introductory column with discussion of the role of actuaries for defined contribution plans and recently released research on generational differences in retirement planning and savings.

Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.