Description: This session discussion is about eligibility, coverage , participation rules under TRA 86, review and effects of the proposed Reg. 1.401a2b and Reg. 1.410b. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: The title for this session is a little ambiguous. The panelists do not say much about the ins and outs of how to tax retirement income plans. Rather, they talk about why tax policy works as it does and how it relates to pension policy. It becomes evident from the discussion that pension policy and tax policy are hard to separate. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: Feature article discussing the changes France made to its pension systems in 2010, with some history.

Description: Read the October 2018 issue of Retirement Section News published by the Retirement Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Hear from the Chairperson on themes in the October Retirement Section News published by the Retirement Section.

Description: This is a 2003 supplement to the RP-2000 Mortality Table Report. Since the publication of the report, actuaries have become increasingly interested in using mortality rates that reflect adjustments for collar or benefit amount. This supplement addresses that interest by providing additional applicable tables.

Description: A study on modeling for retirement policy analysis. This initial chapter describes the scope of the project with detail on the variety of modeling approaches reviewed.

Description: Chapter 5 of the Models for Retirement Policy Analysis. This chapter describes CORSIM, the Cornell Microsimulation Model, which is a large dynamic microsimulation model developed and maintained at Cornell University. CORSIM is a large-scale dynamic microsimulation model. It simulates the basic demographic and socioeconomic events that characterize the socioeconomic conditions of the population. Strengths and limitations of the approach are addressed as well as accessibilty and ease of use.

Description: Informal discussion 2017 LT100 transcript for Session 1C: Impact of Aging: Biggest Current Policy Challenges from the U.K./U.S./Canada as a Result of Aging?

Description: This paper explores a proposed compulsory savings program combined with transparent investment vehicles designed to promote competition based on expense levels, fund performance and customer service. At retirement 50% of the account is annuitized in Participating Variable Annuity (PVA) backed by TIPS. All investment experience, expenses, and pooled longevity experience is passed to annuitants through periodic benefit adjustments. Annuities are priced uniformly based on age at commencement.