Description: This article focuses on the family as part of the lifetime security safety net. It looks at several issues, research and seniors' expectations.

Description: This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes Principles-Based Reserves PBR. Finally, it discusses issues in the treatment of PBR under FIT.

Description: Suggestions on reforms to avert another financial crisis by placing greater emphasis on Board competencies, particularly related to banking and risk management.

Description: The Society of Actuaries Research Institute’s Aging and Retirement Strategic Research Program is pleased to release a collection of essays addressing the impact of inflation on retirement and retirement-related issues.

Description: The focus of the essay is how to use regulatory requirements like ORSA to add competitive advantage. This is accomplished by leveraging the work done for regulators in a way that helps a firm make better decisions. Looking for concentrations of risk, model shortcomings and changing correlations are considered. Stress testing, counterparty risk and changing risk appetites are all topics that help the risk manager better understand the risks accepted. Finally, the paper suggests that the risk officer job should be split into a component that focuses on the process and risk mitigation techniques. The Chief Risk and Return Officer would reside in the strategic planning area and participate in strategic decision making for the firm. Part of the essay collection "Risk Metrics for Decision Making and ORSA"

Description: Essays advocating for incentive compensation linked to the level of risk in an organization.

Description: Retirement income can be provided by Social Security, employer-provided pension plans, personal savings and family support. With the growth of Social Security and employer-provided pensions, and the decline in birth rates and marriage rates, the role of families in the U.S. retirement system has declined.

Description: A collection of essays in response to a call for essays aimed to gather perspectives, opinions and data on how to advance the state of effective retirement planning to assist individuals, actuaries, financial advisors, employers, and other stakeholders.

Description: The Society of Actuaries Research Institute’s Aging and Retirement Strategic Research Program is pleased to release a collection of essays addressing the impact of inflation on retirement and retirement-related issues.

Description: The paper explores developments through 2006 in the application of market-consistent concepts to the measurement of fair values of liabilities for financial reporting purposes.