Description: This paper examines the growing trend toward phased retirement in which workers move slowly into full-time leisure, and then the paper suggests alternative pension designs to accommodate the trend. From Retirement Needs Framework, M-RS00-1.

Description: Abstract paper for Optimal Retirement Age.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss cash balance pension plans, including their design, qualification, integration with Social Security, receptivity by participants, funding, and transition from conventional defined benefit plans. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: Many factors contribute to one’s ability to save and prepare for retirement. This essay examines the influence family structure has on retirement preparedness.

Description: Article from The Actuary, October 1971 – volume 5 - Issue 8 is a review of report prepared by Frank M. Kleiler for the United States Department of Labor on the European regulation of public and private pension plans.

Description: Since the Internal Revenue Service updated its rules for integration of qualified pension plans [Revenue Ruling 71-446] nearly ten years ago, major changes have taken place in the structure of Social Security benefits. The lack of a consensus as to what constitutes a good set of rules for integration is a reflection of the many existing social and political viewpoints on this subject. This paper proposes a single theoretical basis for the integration of qualified pension benefits with Social Security retirement benefits and examines the implications of that proposal. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: In this paper, the authors have analyzed the Cash Balance pension and contributions using the methods and principles of financial economics, to give a market consistent evaluation of the costs of the CB liability.

Description: Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective.

Description: Fact sheet describing the report, "New CPP Enhancements: What do they mean for Canadian workers and seniors?

Description: This article presents the findings of an Urban Institute study sponsored by the Pension Section and the Actuarial Foundation examining the election of joint and survivor annuities by married adults. From Pension Section News, June 2004, Issue No. 55.