Description: The purpose of this paper is to outline some of the points to be considered in arriving at a method of making cost estimates and funding calculations and their practical application.

Description: Explore how certain actuarial roles should be reserved under defined benefit plans for more than 50 years during the Reserved Roles for Actuaries in Defined Contribution Plans webcast. This online event will be focused on actuaries and defined contribution (DC) plan actuaries and how they have been spotlighted by the pension industry due to their roles. Join us to discover which roles under DC plans could be reserved for actuaries by plan sponsors or through legislation.

Description: The SOA Research Committees have selected a research team for the Actuarial Aspects of Continuing-Care Retirement Communities CCRC Research Project. The team is directed by William E Bluhm and Stanley A. Roberts of Milhman & Robertson, Inc.

Description: This article describes the library of material created by The Pension Finance Task Force on the SOA Web site containing well over 100 papers, essays, articles, and newsletters. Links to this information is provided. From the Pension Section News, September 2008, Issue No. 68.

Description: This is an essay on the measurement of the reasonableness of each individual non-economic actuarial assumption. From the Pension Section News, September 2008, Issue No. 68.

Description: Graphs mortality experience over the prior 15 years, show possible trends over the prior 80 years, discusses the impact on liabilities and funding of the New York public retirement system based on projections of life expectancy, and discusses the possible factors that have affected mortality.

Description: Presented at Living to 100 symposium, January 2011. This paper adapts New Zealand Maori and non-Maori population mortality data to reflect differences in socio-economic status. This adapted data is used as a basis to explore the implications of differential mortality in assessing the equity of increase in the pension age of eligibility.

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: A primer for pension actuaries and others to learn what financial economics says about how pension plans are designed, invested, accounted for and funded. This guide focused on private single employer plans with widely held stock.

Description: The investment risk taken by a pension fund comprises strategic risk and active risk. This paper discusses the relative merits of these two types of risk to the pension fund, possible rationales for the levels of strategic and active risk typically adopted mechanisms for capturing manager skill without taking on equity risk, and issues in setting liability-based benchmarks for investment managers