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: 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: 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: Comments on Robert North’s paper, a real case study of disclosing MVL in a public employee retirement system.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: This Fast Facts document summarizes the Phase 2 Report of the Communicating Defined Benefit Risk project.