Description: Appendix A presents, in table form, basic DROP design features in 24 different public-sector locations. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Overview of a recently published paper that explains how credibility theory can be applied to develop mortality assumptions for defined benefit plans.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on September 18, 1979 and the Board of Governors on October 18-19, 1979

Description: In this article the author responds the current defined benefit pension plan concepts that are being challenged and presents his proposal for revised plan design, funding and investment concepts. From Pension Section News, March 2004, Issue No. 54.

Description: A discussion of where insurance companies and their products fit in the retirement asset market and trends over the past few decades. Some historical data on the insurance companies' share of retirement assets is included.

Description: Response to David Kausch’s comments on the paper.

Description: The tables were developed from data collected for 2010–2014. The central year of the data is 2012, hence the name. These tables are intended to be adjusted with a mortality improvement scale. The Pri-2012 Mortality Tables update the RP-2006 Mortality Tables , which were developed from data collected for years 2004–2008.

Description: This paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.