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 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 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 session from the 1983 SOA Atlanta Meeting covers the current developments on the Unisex rating issue including judicial, statutory, political, regulatory and the future outlook. It also looks at the blending approaches to represent unisex factors and the impact of the Norris decision on TIAA-CREF.

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: Book review of a book on pensions written by Ralph Nader and Kate Blackwell. Review is relatively balanced, yet clearly points out the shortfalls of the analysis put together by Mr. Nader and Ms. Blackwell.

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