Description: The purpose of these papers is to provide a background study that actuaries can use when discussing proposed DROP plans with their clients. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Acknowledgments. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: The standard for measuring retirement income adequacy has been the final earnings replacement rate (usually targeted at 70%). But - does it work?

Description: 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 pension benefit.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.

Description: Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective.

Description: 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 actuarial research regarding the design and valuation of such plans. This report discusses cash balance plan features and methods to measure the associated risks.

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

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

Description: Presented at October 1985 Annual Meeting. Discusses the current expected mortality rate of defined benefit plans, what changes in this mortality rate are likely, will defined benefit plans be replaced by other programs requiring actuarial expertise, will retraining of actuaries be necessary, what we can learn from other places and other times.