Description: This article is about structuring participating group annuities to guarantee permanent security to participants of defined benefit plans. From The Actuary Vol. 26, No. 8

Description: Report presenting the 1987 and 1988 experience of retired individuals who are covered under insured pension plans in the United States and Canada. Data from years 1983 - 1986 are also included to provide a comparison with 1987 and 1988 experience.

Description: This is a discussion of the paper, 'Group Annuity Mortality' by Ray M. Peterson, which presents the Group Annuity Table for 1951 with projection factors. The paper is reviewed, an additional projection method is suggested with illustrations, discussion of the difficulties of using projected rates for premiums and reserves, and critiques are provided.

Description: Mortality tables including only the regular matured life study and limited to the experience of single life matured annuities under Group Annuity contracts.

Description: This experience is predominantly based on retired lives, which includes benefit payments made under ongoing pension plans, terminated plans pension closeouts, partially guaranteed arrangements, such as certain Immediate Participation Guarantee contracts and non-guaranteed arrangements.

Description: It is the purpose of this paper to demonstrate how deposit and experience funds, in theory, develop and enter a dividend formula. Discussions of this paper are included.

Description: This literature guide provides a grounding in tax-sheltered annuities 'TSAs' and pertinent regulations. TSAs are only available to tax-exempt organizations.

Description: This report is limited to a study of the 1964 experience of single life matured annuities under Group Annuity contracts.

Description: This discussion examines rates for group annuities and new developments in the pension field with respect to the equity annuity and the cost-of-living annuity. From Transactions of Society of Actauries 1959, Vol. 11, No. 31.

Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.