Description: Update to longitudinal study of corporate pension plan contributions: have they actually reduced unfunded liabilities?

Description: This report was prepared to provide an overview of pension risk transfer for use in the educational curriculum of the Society of Actuaries. It presents general principles and highlights major differences between Canada and the U.S. from a life insurer’s perspective. The focus is on group annuities, which are the most common solution for pension risk transfer.

Description: The Pension Section is pleased to make available Part I of a two-part research paper exploring embedded options in pension plans. Part I includes a catalogue of embedded options in pension plans and the results of a related survey of pension practitioners. The paper was written by PricewaterhouseCoopers LLC.

Description: This report examines a simple but accurate means of assessing discount rate sensitivity.

Description: Retirement market study of Chile in English.

Description: Retirement market study of Brazil in English

Description: Retirement market study of Argentina.

Description: This full report summarizes the findings of a study focused on the financial perspectives of aging and retirement of Americans across give generations.

Description: Appendix B to SOA Research Report: Models for Retirement Policy Analysis. This appendix describes several databases that have been used for study of retirement, pension and social security policy.

Description: The Society of Actuaries Research Institute’s Aging and Retirement Strategic Research Program is pleased to make available a brief report on the risks and trends observed from the latest biennial survey, Risks and Process of Retirement.