Description: This article summarizes the progression over the last three decades as to how contributions have been invested under qualified 401k and other defined conribution plans. It also discusses the current trend of investing in a single life style portfolio selected from a choice of three to five options and the benefits of this type of option.

Description: Feature article discussing the SOA’s Retirement 20/20 initiative.

Description: This article shows how COVID-19 affected retirement risks, and how retirement planning was impacted by COVID-19. It ties together COVID-19 and its economic consequences with results of two recent consumer surveys that examine retirement risk perceptions and financial well being and a more complete discussion of retirement risks. The Managing Post-Retirement Risks guide divided retirement risks into economic risks, risks and personal planning considerations, and unexpected and unpredictable events. Each of the risks discussed in the guide is discussed in the article with commentary on COVID-19 and its impact, and information about how to manage the risk. For each risk, there is information provided about any insights gained in the two surveys. Results of the two surveys linked to COVID-19 are also discussed.

Description: The article describes the factors that should determine the asset allocation of an employer's QDIA, especially Target Date Funds, and suggests that in general QDIAs have insufficient equity in retirement asset allocations.

Description: COVID-19 has changed the lives of most Americans and there are very important issues for retirees and near-retirees to consider.

Description: This article summarizes a series of surveys that explore how the public perceives retirement risks and manages related financial resources. It also provides examples of conflicting perceptions and behavior related to retirement and how retirees manage assets in retirement.

Description: This article is a summary of the SOA Research Institute report published in April 2023 on Megatrends Impacting the Future of Retirement Plans.

Description: An interview with Michelle Richter-Gordon which provides a look at how DC participants feel about their financial security in retirement and suggests how retirement professionals can improve the financial security of retirees during the decumulation phase.

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: This article is an interview of two fraud experts who talk about the feedback on retirement fraud they received from surveying record keepers.