Description: This table is an analysis of engagement among adults age 55 and older. Engagement is defined as time spent in paid work, formal volunteering informal volunteering and caregiving activities.

Description: Through modeling results, illustrate how a variable annuity plan can provide superior results in the decumulation phase compared to traditional defined contribution plans while sharing risk more effectively than in traditional defined benefit plans

Description: This article contains reviews of the following books: 1. 'The Analysis of Mortality and Other Actuarial Statistics' by B. Benjamin and H. W. Haycocks, 2. 'Life Insurance, Annuities & Pensions' by A. Pedoe, 3. 'Vesting and Termination Provisions in Private Pension Plans' by Carl H. Fischer, 4. 'Decision Analysis: Introductory Lectures on Choices under Uncertainty' by Howard Raiffa, 5. 'Mathematical Methods in Risk Theory' by Hans Buhlmann, 6. 'Early Retirement Benefits-Panacea, Purgatory or Palliative' by Harry E. Blagden, 7 'Early Retirement: A Survey of Company Policies and Retirees' Experiences' by Mark R. Greene, H. Charles Pyron, U. Vincent Manion, and Howard' Winklevoss, 8. 'Guaranty Fund for Private Pension Obligations' by Dan M. McGill, and 9. 'The Automobile Worker and Retirement: A Second Look' by Richard E. Barfield. Notices of other articles and studies are also included. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 65.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: Jonathan Barry Forman, J.D., is the Alfred P. Murrah Professor of Law at the University of Oklahoma College of Law.

Description: A listing of all the limitations in effect for 2002.

Description: Replacement ratios first gained wide prominence in the United States when the Interim Report of the President's Commission on Pension Policy was published in 1980. The replacement ratios from that report were widely used as a guideline in the design of retirement programs.

Description: An interview with Anna Rappaport who discusses her life and actuarial career.

Description: In this article the author discusses the role pension actuaries should take regarding retirement security. She exhorts members to go beyond their professional requirements and find ways to help create a more secure retirement for citizens. From: The Actuary, February 2000, volume 34, issue 2.

Description: Excerpts from the PBGC Actuarial Valuation Report—1997 Fiscal Year from Pension Section News, August 1998, Issue No. 37.