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: Introduction to 2012 Pension Forum covering Retirement 20/20 call for models papers. These papers outline specific ideas and designs for new retirement systems.

Description: This session covers Pension actuaries who are becoming more involved in the administration of defined-benefit pension plans. Along with this work comes special challenges that are different from those seen in more traditional pension actuarial work. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 93PD

Description: This report provides a framework of analyses and methods that can be use to compare and assess strategies for developing lifetime retirement income.

Description: In this paper the researchers analyze pension plans for three countries (Canada, the UK, and the US) using an ESG that includes a demographic ratio that has been defined consistently for all countries. In that regard the paper extends the literature and opens areas for future research.

Description: This paper provides some background about demography, health and retirement summarizes how current pension laws influence the design of pension plans and the timing of retirement and looks at the optimal retirement age from the perspective of employers, government and workers.

Description: Defined contribution DC plans are often touted as being far easier for employees to understand than defined benefit DB plans. This may be true during the accumulation phase, but it is not necessarily so at retirement. Many DC plan members have little understanding of converting their DC account balances into income streams at retirement. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 120pd.

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.

Description: This session discussion is whether defined benefit plans are obsolete, coordination with 401k plans and cash balance plans. From Record of the Society of Actuaries Vol. 12, No. 4A.

Description: This is the report of the findings from the Retirement Plan Preference Survey.