Description: This panel discussion covers early retirement incentive programs, also known as early retirement windows, at an elementary level. The topics discussed include design issues, communicating effectively, determining cost, ensuring success, and pitfalls. From the Record of the Society of Actuaries Vol. 17, No. 4A.

Description: This session reviews the various significant risks associated with DC plans, with a particular focus on the risks that continue to be borne by plan sponsors. Attendees gain an understanding of the risks that DC plan sponsors carry and the management of such risks. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 96pd.

Description: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: Slides from a discussion at the SOA 2000 Las Vegas Spring Meeting of innovative and flexible pension plans including deferred retirement option plans [DROP]. Ideas from around the world are discussed.

Description: This meeting session was presented at the SOA's 1980 Spring Meeting in Minneapolis. The session outlined characteristics of pension plan design with emphasis on Canadian Pension Plans. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: Rapid and steady inflation has eroded the value of pensions for retired persons. Coping with the effects of inflation has been a major problem for retirement systems today. This 1981 discussion session focuses on inflation issues and retirement plans in the United States and Canada.

Description: This 1982 discussion session is about the design of pension plan benefits under inflationary conditions. Specifically it covers: 1. Measuring the reduction of purchasing power and retirement income needs, 2. Cost implications of alternative means of financing pension adjustments after retirement, and 3. Public policy issues involved in the design of indexed benefits.

Description: This 1982 discussion session is about concepts discussed in Jeff Furnish's paper, 'Pension Plans in an Inflationary Environment'. The author wants to consider these concepts as they relate to the practical aspects of pension consulting. First and foremost, the financial uncertainties of doing business increase. A second problem created by inflation is the uncertainty injected into the benefits ultimately delivered by a retirement program. A third problem concerns the stability of the funding structure.

Description: This is a discussion about pensions. From Transactions of Society of Actuaries 1962, Vol. 14 Pt. 2

Description: This discussion session is about the current developments in the integration of private pension plans with U.S. Social Security benefits.