Description: This is a 2003 supplement to the RP-2000 Mortality Table Report. Since the publication of the report, actuaries have become increasingly interested in using mortality rates that reflect adjustments for collar or benefit amount. This supplement addresses that interest by providing additional applicable tables.

Description: A primer for pension actuaries and others to learn what financial economics says about how pension plans are designed, invested, accounted for and funded. This guide focused on private single employer plans with widely held stock.

Description: This session of the 1976 SOA Spring Meeting in Houston presented a panel discussion on issues related to Individual Retirement Accounts IRA in the U.S. and RRSPs in Canada. Topics included: 1. which products have proved successful, 2. regulation problems that have developed, 3. Taxation problems, 4. Rollover problems, 5. Problems with increases, 6. Competition from other financial institutions, 7. Applicability of new money rates, and 8. Long- term interest guarantees.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions

Description: The purpose of this study is to provide quantitative information illustrating the impact of reflecting mortality improvement using a “Generational Approach” in the actuarial valuations of defined benefit pension plans versus reflecting mortality improvement by more traditional methods.

Description: This paper examines some of the effects of mortality improvements on traditional defined benefit plans. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This article is about how the new Flexible Education System - FES -will better meet the basic education needs of pension actuaries, particularly consultants.

Description: Panelists at this session of the SOA 1998 Maui II Spring Meeting discuss details of the turnover assumption for the valuation of pension plans. A recently released SOA Turnover Study is discussed.

Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: 1993 SOA Annual Meeting, New York. This session is about the ASB proposed standard for pension economic assumptions. Topics included: 1. Methods of choosing discount rates. 2. Subsidiary assumptions that tie into discount rates. 3. Thoughts about the status report, comments received during the comment period, and insights into what the ASB is thinking about. 4. A financial viewpoint applied to economic assumptions.