Description: The article explores options for defined-benefit retirement plan sponsors to transfer pension risk, focusing on recent trends in the United Kingdom.

Description: 1959 SOA Regional Meetings in Atlanta and San Francisco. These discussions on pensions examined the advantages of funding deferred profit sharing plans through a life insurance company and the problems involved in final average retirement plans.

Description: This article discusses the affects of the Pension Protection Act of 2006 PPA primarily in relation to defined benefits pension DB plans.

Description: Discussions from 2 regional meetings of the Society of Actuaries- in Philadelphia and Kansas City concerning 1. the types of options that are provided for retirement under pension plans, the extent to which profit sharing plans are being used to supplement pension plans and 3. the need for nonparticipating group annuity rates.

Description: This research report analyzes approaches for the required discount rate to determine adequate funding for DB pension plans.

Description: Recognizing the increase in the rate of inflation over recent years in the United States, pension plans have been improving benefits for retired employees. In this paper, a planning model is developed for such increases, based on periodic examination of the increase in pension necessary to keep a replacement ratio constant. This ratio is initially related to the private pension plus Social Security benefit, divided by final average salary. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: Paper discussing the pension termination insurance program for single employer plans established under Title IV of the Employee Retirement Income Security Act. Followed by 2 discussion papers submitted

Description: This article discusses pension plans in North America as compared to pension plans in Japan from the perspective of the author, who has lived in both places, currently residing in Japan. From Pension Section News, January 2006, No. 60.

Description: The pension and longevity risk transfer market is growing rapidly, with British-pioneered pension and longevity de-risking emerging outside of the UK and US, with over $270bn in transactions completed globally since 2007. Emerging markets include the Netherlands, Germany, Switzerland, France and Australia. This article describes the solutions available to plan sponsors who are looking to secure member benefits and achieve a lower risk future, and provides real-world examples of companies who have used innovative solutions to meet their unique needs.

Description: This article is a review of the book “Pension Mathematics with Numerical Illustrations,” by Howard E. Winklevoss. The stated objective of this book is to analyze pension costs in detail, including the manner in which such costs vary under different actuarial assumptions, funding methods, and benefit provisions. The reviewers conclude the book is “probably most useful as a basic reference to those interested in pension cost relationships, examined from a theoretical and mathematical viewpoint.”