Description: This is a discussion about retirement plans and the treasury regulations involved. From Transactions of Society of Actuaries 1963, Vol. 15 Pt. 2

Description: Abstract paper for Optimal Retirement Age.

Description: This 1978 discussion session focuses on the impact on pension plan design due to: 1. The 1977 Amendments to the Social Security Act, 2. The Administration's proposal in regard to integration of private pension plan benefits with Social Security benefits, 3. The requirement to eliminate compulsory retirement prior to age 70, and 4. The U.S. Supreme Court decision in City of Los Angeles Department of Water and Power, et al. v. Manhart, et al. which held that an employer violates Title VII of the Civil Rights Act of 1964 when it requires women to contribute more than men to a pension fund in order to receive the same level of benefits.

Description: The abstract for paper Actuarial Consideration in Establishing Gradual Retirement Pension Plans.

Description: The subject of this paper is the question: What is the added cost to permit unrestricted election of optional forms of retirement income? From Transactions of Society of Actuaries 1961, Vol. 13, No. 36 AB.

Description: This article notes that actuaries can play a crucial role in assisting the couple, the attorney's and the human resources professional in alleviating headaches spawned by QDROs and provides simple steps to follow to minimize complexity, thereby saving legal and consulting fees for the divorcing couple and easing their stress.

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

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: In this paper, the authors have analyzed the Cash Balance pension and contributions using the methods and principles of financial economics, to give a market consistent evaluation of the costs of the CB liability.