Description: This article gives an overview of retiree health aging curves. This overview is based on the author's paper entitled Aging Curves for Health Care Costs in Retirement which was published in the July, 2005 issue of the North American Actuarial Journal NAAJ. From Pension Section News, January 2006, No. 60.

Description: Make Them Laugh! Chairperson’s Corner by Amy S. Timmons from Pension Section News, June 1999, Issue No. 40.

Description: Excerpts from the PBGC Actuarial Valuation Report—1999 Fiscal Year by Joan M. Weiss from Pension Section News, June 2000, Issue No. 43.

Description: On June 26, 2007, the U.S. Conference Board sponsored a webcast on phased retirement. There were several interesting aspects of the webcast and ensuing discussion including: 1. Polling results, 2. Case studies about how employers have implied phased retirement programs, including examples of how employees are moved from job to job as they entered phased retirement, and 3. Participation by a number of employers indicating their interest in the topic. This article focuses on the first two of these three elements.

Description: The recent release of the RP-2014 Mortality Table and Scale MP-2014 exposure drafts represent the SOA’s first comprehensive reexamination of U.S. pension-related mortality assumptions in over a decade. This paper summarizes the key conclusions reached in those exposure drafts and the estimated financial impact of adopting the new mortality assumptions.

Description: This article provides an excerpt from the PBGC Actuarial Valuation Report with greater detail concerning the valuation of future benefits than is presented in the PBGC's Annual Report for 2000.

Description: The impact of bond default risk on retirement benefit obligations describes how the probability default on a bond is similar to the probability of death for an annuitant. Bonds are used to cash flow match retirement obligations cash flows to funding from bond. Just as the probability of non-payment happens on the liability side, we can do the same with selected bonds. The end result may be an adjustment to the discount rates used.

Description: Full version of Pension Section News, February 1999, Issue No. 39.

Description: An excerpt from the 2003 Annual Report of the Board of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds which describes the basic methodology and assumptions used in the estimates for Medicare Part B under the intermediate assumptions.

Description: The authors present the myriad of issues affecting an individuals retirement decision and highlight studies from Mercer and AARP. They find that Americans are increasingly creating their own personalized phased retirement programs in this evolving area of human resources management.