Description: Presented at October 1996 Annual Meeting. This session focuses on the new types of defined-benefit plans: cash balance, pension equity, life cycled, etc. The issues covered include the regulatory environment, funding and accounting issues, and benefit adequacy.

Description: This paper looks at different ways to think about the economic relationships within the family and relate them to various ways of providing for retirement security within a Social Security and employer framework.

Description: This paper explores the advantages and disadvantages of a defined benefit plan option for phased retirees.

Description: The first in a series of articles exploring the improvement in retiree life expectancies and ways the improvement can be incorporated into actuarial estimates of annuity and pension plan reserves.

Description: This article summarizes the speech by Lloyd A. Woolridge on pension vs. profit sharing, insured vs. uninsured and individual vs. group in regards to retirement income plans.

Description: The International Section Council in conjunction with the Actuaries without Borders section of the IAA and the Azerbaijan Actuarial Association recently sponsored a three-day seminar focused on retirement benefits in Baku, Azerbaijan.

Description: A new approach to computing annual pension costs, based on an open-group projection of the participant population for a number of years, was described in detail in a paper published in the 1975 Transactions, entitled 'The Forecast Valuation Method for Pension Plans.' That paper described the operation of such a cost method at the initial valuation date. This paper discusses several alternative approaches to projection valuation methods and also describes how costs should be computed at valuation dates after the first one. In addition, the author illustrates projected contributions and asset buildups under both traditional [closed-group] cost methods and projected [open-group] cost methods, for a number of years under a variety of assumptions as to the growth rate of the participant group. Projection valuation methods have not been described heretofore in sufficient detail to make it possible for actuaries to use them on a recurring basis or for the Internal Revenue Service to make a determination as to the acceptability of such approaches for computing tax-deductible pension plan contributions. It is the hope of the author that this paper will fill both of those gaps. From Transactions of Society of Actuaries 1977, Vol. 29.

Description: This paper examines the impact on retirement goals and savings behavior by participants in financial education seminars offered by TIAA-CREF .

Description: List of Tables. From Retirement Implications of Demographic and Family Change Symposium Monograph, M-RS02-2.

Description: Presented at June 1996 Spring Meeting. New pension funding rules can result in highly volatile contribution requirements. Managing the options available can help sponsors realize the funding pattern they desire. 2 case studies are presented.