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  • The Future of Pension Plan Funding and Disclosure Monograph: Mortality Improvements and Pension Liabilities
    The Future of Pension Plan Funding and Disclosure Monograph: Mortality Improvements and Pension Liabilities This paper examines some of the effects of mortality improvements on traditional ...

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    • Authors: John Turner
    • Date: Jul 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Pensions & Retirement>Defined benefit plans
  • Salary Scales
    Salary Scales This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion ...

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    • Authors: Kenneth Altman, Samuel Eckler, Ralph E Edwards, Raymond B Krieger, Robert J Myers, Walter Riese, Conrad Siegel, John B Stearns, Geoffrey N Calvert, William F Marples
    • Date: Apr 1962
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Experience Studies & Data; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Public sector plans
  • Tax-Deferred Retirement Saving in Canada
    Tax-Deferred Retirement Saving in Canada Canadian employers who sponsor retirement plans have mostly adopted arrangements that qualify for deferral of taxes. It is no longer clear that this is ...

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    • Authors: Society of Actuaries
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Private sector plans
  • Replacing the Replacement Rate: A Better Way
    Replacing the Replacement Rate: A Better Way The standard for measuring retirement income adequacy has been the final earnings replacement rate (usually targeted at 70%). But - does it work? ...

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    • Authors: Bonnie-Jeanne MacDonald
    • Date: May 2017
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: International News
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Plan design; Social Insurance>Social Security
  • A Tale of Two Pension Plans Fast Facts
    A Tale of Two Pension Plans Fast Facts Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective. pension plan risk, pension ...

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    • Authors: Society of Actuaries
    • Date: Sep 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Pensions & Retirement>Risk management
  • Actuarial Aspects of Cash Balance Plans
    Actuarial Aspects of Cash Balance Plans The purpose of this study is to provide the actuarial profession with a review of the actuarial aspects of cash balance retirement plans and original ...

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    • Authors: Thomas Lowman, LISA ANNE STORMONT
    • Date: Jul 2000
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Pensions & Retirement>Defined benefit plans
  • Unisex - An Update
    Unisex - An Update This session from the 1983 SOA Atlanta Meeting covers the current developments on the Unisex rating issue including judicial, statutory, political, regulatory and the future ...

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    • Authors: Anthony Amodeo, James R Beauchamp, Linda M Kahn, Joann G Sher, Claire Wolkoff, Gary D Simms
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Experience Studies & Data>Mortality; Pensions & Retirement>Defined benefit plans; Public Policy
  • Phased Retirement for Federal Workers
    Phased Retirement for Federal Workers A new retirement option has been added to the defined benefit plan for federal workers to allow retirees to work part time while receiving part of their ...

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    • Authors: Philip McCaulay
    • Date: Jan 2015
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 1: Background
    Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 1: Background The purpose of these papers is to provide a background study that actuaries can use when discussing ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs: Acknowledgments
    Design and Actuarial Aspects of Deferred Retirement Option Programs: Acknowledgments Acknowledgments. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2. Defined ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans