Description: This session discussion is about setting retirement income goals and the ability meet them through various plans. From Record of the Society of Actuaries Vol. 13, No. 4B.

Description: Defined contribution DC plans are often touted as being far easier for employees to understand than defined benefit DB plans. This may be true during the accumulation phase, but it is not necessarily so at retirement. Many DC plan members have little understanding of converting their DC account balances into income streams at retirement. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 120pd.

Description: In this paper the authors present a proposed solution to some difficult problems which have plagued those who have designed variable benefit plans. From Transactions of Society of Actuaries 1963, Vol. 15, Pt. 1, No. 43.

Description: This session discussion is about changes in benefit plan programs as a result of the latest round of law changes, changes affecting qualifications, discrimination and coverage requirements. From Record of the Society of Actuaries Vol. 14, No. 4B.

Description: This article presents the findings of an Urban Institute study sponsored by the Pension Section and the Actuarial Foundation examining the election of joint and survivor annuities by married adults. From Pension Section News, June 2004, Issue No. 55.

Description: Since the Internal Revenue Service updated its rules for integration of qualified pension plans [Revenue Ruling 71-446] nearly ten years ago, major changes have taken place in the structure of Social Security benefits. The lack of a consensus as to what constitutes a good set of rules for integration is a reflection of the many existing social and political viewpoints on this subject. This paper proposes a single theoretical basis for the integration of qualified pension benefits with Social Security retirement benefits and examines the implications of that proposal. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: Panelists discuss programs that provide retirement benefits for executives in the United States and Canada, including the pros and cons of available financing vehicles SERPs and the impact of governmental requirements and proposals. From the Record of the Society of Actuaries, Volume 29, No. 3, Session 114pd.

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.

Description: This presentation is Part II of a two part series arranged by the Society of Actuaries Futurism Section. Part I discussed the demographic changes, business restructurings, changing social values, and changing government roles that are predicted to occur in the next 20 years. Part II discusses the effects these changes are expected have on retirement plans and retirement security. From the Record of the Society of Actuaries Vol. 20, No. 3A.

Description: Fact sheet describing the report, "New CPP Enhancements: What do they mean for Canadian workers and seniors?