Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan. It is important for US pension law to be modified to facilitate phased retirement and include safeguards to protect workers as they make these lifetime decisions. From the Retirement Implications of Demographic and Family Change Symposium, June 2002.

Description: A review of the Australian retirement incomes system and an assessment of necessary changes to improve its effectiveness.

Description: The purpose of this paper is to consider whether there is a coherent and principled approach to decide the question of what rights if any nonparticipant spouses should have in the retirement plans of participant spouses. From Retirement Needs Framework, M-RS00-1.

Description: The survivor principle--that the share of each, at death, is enjoyed by the survivors--can be used to design tontine annuities and tontine pensions.

Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan.

Description: This paper develops a pension product that can be offered in a defined contribution pension scheme as a deferred or immediate life annuity.

Description: This panel has an open discussion on whether pension plans are meeting anyone's needs. They specifically discuss what the needs are, who needs coverage, how much coverage is needed, when do these needs begin, who should decide what the needs are and who should provide for the needs.

Description: Summary: Panelists discuss considerations in the design of retirement programs in the United States and Canada. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: Introduction to 2012 Pension Forum covering Retirement 20/20 call for models papers. These papers outline specific ideas and designs for new retirement systems.

Description: This paper responds to comments on a proposed compulsory savings program combined with transparent investment vehicles designed to promote competition based on expense levels, fund performance and customer service. At retirement 50% of the account is annuitized in Participating Variable Annuity (PVA) backed by TIPS. All investment experience, expenses, and pooled longevity experience is passed to annuitants through periodic benefit adjustments. Annuities are priced uniformly based on age at commencement.