Description: Canadian employers who sponsor retirement plans have mostly adopted arrangements that qualify for deferral of taxes. It is no longer clear that this is the best choice. Low interest rates and the emergence of Tax-Free Savings Accounts mean that there could be better alternatives for future generations of employees. This research paper re-examines the effectiveness of tax deferral and other fundamental choices.

Description: Spring 2009 CSP Retirement Benefit case study

Description: The SOA is pleased to make available the first report in a series highlighting the SOA's extensive boy of research on post-retirement risks and issues.

Description: Survey of Asset Valuation Methods for Defined Benefit Pension Plans. From The Pension Forum, August 2001, Volume 13, Issue No. 1

Description: Randolph’s Bonanza Bigger Than Expected by M.D. Drysdale from Pension Section News, January 1998, Issue No. 35.

Description: Transcript of General Session 1:Implications of Longer Life Spans: What Does This All Mean to Us?

Description: Discussant comments for “Requirements to Make the Housing Asset a Viable Retirement Asset.” This paper examines the characteristics of an ideal product and the type of institution that would be well positioned to offer the ideal product which would allow a housing asset to be a viable retirement asset. Discussant provides comments from a US perspective.

Description: TECHNICAL UPDATE 00-4 PBGC’s Full Funding Limit Exemption From The Variable Rate Premium from Pension Section News, October 2000, Issue No. 44.

Description: An excerpt from the 2002 Annual Report of the Board of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds which describes the basic methodology and assumptions used in the estimates for the intermediate assumptions. Also, projections of program costs are presented under two alternate sets of assumptions.

Description: Tom Toale discusses the importance of behavioral economics