Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: Informal discussion of session 1A

Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: This is a review of the book, 'Guide to the Technical Side,' by Barnet N. Berin. The book was produced for the non-technician in the form of an easy-to-understand review of the technical aspects of pensions. Although this book has relatively little value for someone well-versed in the actuarial mathematics of pensions, Mr. Berin’s book could be useful for the non-pension actuary or the consultant who wants to familiarize himself with this subject. It should certainly prove a helpful volume for administrators of pension plans and for employers.

Description: This paper uses a Bayesian approach to persistency to explore retirement cost projection variability. The analysis is divided into two parts. In the first part a subjective population projection model is developed, based on a beta-binomial distribution for the number of participants persisting through a given age. Probability statements regarding such items as the number of participants at a given age and the distribution of retirees are developed. The second part shows how the model might be used to generate confidence intervals for retirement cost projections. Both the single-entry-age case and the multiple-entry-age case are considered. From Transactions of Society of Actuaries 1979, Vol. 31.

Description: Panelists discuss: [1] latest trends in mortality and regulatory environment applicable to mortality tables, [2] turnover assumptions, and [3] Actuarial Standards of Practice [ASOPs] that apply to the choosing and setting of demographic assumptions. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 63PD of the San Francisco Spring Meeting.

Description: This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions of Society of Actuaries 1962 Vol. 14 pt 2

Description: Presenters examine the current draft of the SOA Retirement Plans Experience Committee's work on a new mortality table and study based only on uninsured pension plan experience. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: 1994 SOA Meeting, San Antonio. This session covered the SEC letter on FAS 87, discount rates analyzing the current yield curve, matching bond portfolios to benefit payments, selection of salary scale, selection of return on assets, update on ASB proposed standards, and the relationship, if any, of funding assumptions to accounting assumptions.