Description: This report examines a series of megatrends that can impact the future of retirement and retirement plans, as well as the macro forces that will shape those trends.

Description: This paper explores how change in societal forces can affect the systems for providing security including private pensions, social security, life insurance and health insurance. The societal forces examined are changes in family, role of women, inflation and the age composition of population. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: This far-ranging discussion of health insurance and employee pensions discussed expansion of health insurance plans to encompass the additional forms of medical care and treatment, intercompany studies of mortality and morbidity, accidental death coverage are written on a twenty-four-hour basis or as travel accident, dental care insurance, survivorship benefits, employer-sponsored death benefits incorporated into qualified pension plans, and other topics. From Transactions of Society of Actuaries 1963, Vol 15 Pt. 2

Description: This presentation is about recent developments in federal regulation of pension investments including, the Department of Labor Enforcement Program, legislative initiatives to tax pension funds, social initiatives for pension assets and other late developments. From the Record of the Society of Actuaries Vol. 19, No. 1A.

Description: 1993 SOA Spring Meeting, San Diego. This session is about nonqualified plan issues including funding, Secular Trusts, Rabbi Trusts, trends in plan design, and ERISA excess plans.

Description: 1993 SOA Annual Meeting, New York. This session is about status of new mortality table developments in the pension arena, impact of new mortality tables on annuity valuations, and the effect of new mortality tables on defined-benefit plan minimum funding and pension expensing.

Description: This article describes the development of the uninsured pensioner, UP-94 Mortality Table, including a comparison with other tables and description of projection methodologies using Projection Scale AA.

Description: Pension actuaries need data for setting assumptions, comparative information and technical analysis. This session focuses on what information is available, how to find it and how to use it. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: This session will include a brief outline of the origin of the tontine from when it was first introduced by the government of England in the 17th century through its disappearance in the early 20th century. As we explore the history of tontines, we will discuss their multiple references throughout English (and French) literature, often vilified by most authors using them as their subject, and how they bear little resemblance to the insurance product that many contemporary financial scholars advocate as a viable annuity concept for today and the future. The presenters will cover the practicality of reintroducing a modernized version of these longevity pooling arrangements (i.e., where aggregate longevity risk is shared among a group and not incurred by the issuer) as a retirement savings vehicle. They will also touch upon different aspects of tontines, such as risk management and regulatory issues.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.