Description: Provides an overview of several EBRI studies on spending by older Americans and brings together with Society of Actuaries research on shocks in retirement.

Description: This 1976 article discusses provincial regulation of private pensions in Canada, with a focus on Manitoba’s legislation, expected to be operative later in the year, and how it compares to regulation in other provinces.

Description: This essay explores the role that the emerging defined contribution retirement system may be playing in the growth of wealth inequality in the United States. The current system leaves many Americans with little or no retirement savings. Those with higher accumulation levels appear to invest proportionally more in equities, which may have an exponential effect of balances over long time periods. The author hypothesizes that willingness to take investment risk involves the relationship between the amount an investor has accumulated and what she/he needs in order to cover basic costs of living. This is one reason that investors with greater accumulation levels may be able to earn higher rates of return. The essay concludes by suggesting that the U.S. defined contribution system should include all workers and provide additional fiduciary guidance. Examples reforms, both in the U.S. and other countries, are provided.

Description: Tom Toale discusses the importance of behavioral economics

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: This 1981 discussion session is about pension reform in Canada from three different perspectives- From the government point of view, from the point of view of private plan sponsors, and from the point of view of financial institutions.

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual meeting in Washington D.C., presented information related to 401k Plans. Topics discussed included: - Historical background - Current developments - Features of 401k plans - What are the issues/problems

Description: This paper is a concept for U.S. pension reform.

Description: This report presents the results of the work undertaken in response to the SIPF’s request. The premise of this work is that there is a need for a concise but still comprehensive and focused report on the financial health and prospects of state and municipal plans to give stakeholders the overview they need to come to informed opinions about the need for changes to the structure of these plans. The report needs to strike a balance between narrative and quantitative indicators of a plan’s financial health.