Description: This is a review of 'Restructuring Retirement Risks,' a collection of papers that examines retirement risks, edited by David Blitzstein, Olivia Mitchell, and Stephen Utkus. The papers, which are a must–read for serious students of retirement systems and a good introduction for those not as familiar with the issues, explore the stresses being placed on those systems and ever–increasing uncertainty as Baby Boomers begin to move into retirement.

Description: Overview of the prevalence of employer withdrawals from multiemployer pension plans in the United States and their impact on the multiemployer pension plan system.

Description: The SOA is pleased to make available the first report in a series highlighting the SOA's extensive boy of research on post-retirement risks and issues.

Description: As the population and workforce age, it is important to rethink how and when we retire. This article provides a big picture overview of issues related to opening up more options for exit from the labor force and gradual retirement. It reviews developments in the last few years that are important including the growth of gig employment, more remote work, more technology, workforce shortages, and changes in employee benefits that previously were a barrier to gradual retirement. It calls for more focus on adaption to the aging society. Several publications are cited and it includes a reference list.

Description: This article discusses the guidance provided in IRS Notice 2022-6 and prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy the exception to the 10 percent additional tax in Internal Revenue Code section 72(t) for certain substantially equal periodic payments.

Description: This article discusses Life-Cycle Saving and Investing for retirement. The article reviews how actuaries can add to the discussion of what is wanted and needed in retirement and how traditional replacement ratios can be linked with consumption targets.

Description: The pandemic and other current events have greatly impacted the risks that individuals face during retirement. Join us to explore this topic as the results of the Society Actuaries 2021 Retirement Risk Survey are presented. Discover the findings regarding retirement concerns, preparedness and understanding individuals in the U.S. nearing retirement or those who are already retired. This marks the 11th iteration of this biennial survey completed through the SOA Research Institute’s Aging and Retirement Strategic Research Program.

Description: The first of two reports focused on how families cope with the final years of life. This report summarizes 40 interviews with children of recently deceased parents.

Description: In 2023, the Society of Actuaries will present two Living to 100 Symposia. Both will be hybrid events with in-person attendance, as well as a virtual component. The first will occur January 15-18, 2023 at the Wyndham Grand Orlando Resort Bonnet Creek in Orlando, Florida. The second will occur in the first quarter of 2023 in the Asia-Pacific region.

Description: This article provides an overview and highlights of the recent paper Pension Risk Transfer: Evaluating Impact and Barriers for De-Risking Strategies. The market has evolved dramatically over the past 10 years, and the paper discusses the drivers behind these changes from both the plan sponsor and insurer viewpoints. The research also gathered input from various key stakeholders as to what changes the market could experience in the future.