Description: This session at the SOA 1962 Phildelphia and Kansas City Regional Meetings is a discussion about the use of segregated funds - separate accounts - for group annuities and individual annuities.

Description: The article is a summary of Session 9PD at the Society of Actuaries annual meeting in New Orleans in October 2001. Terminal funding the purchase of annuities by pension plans usually at plan termination and stable value GIC's became major product lines in the 1980's. This article describes the changes in the those products, the markets and regulatory environment.

Description: Discusses SOA research report evaluating pension de-risking strategies.

Description: The purpose of this note is to investigate whether, for a given level annual contribution rate, the introduction of a lump-sum benefit in lieu of a part of the pension otherwise payable, can result in a reduction of the mathematical risk due to chance deviations from expectation. From Transactions of Society of Actuaries 1953, Vol. 5, No. 12.

Description: This meeting session presentation and discussion occurred at the 1980 SOA Spring Meeting in Minneapolis. The topic was retirement income security in Canada. Specific discussions included: the role of government plans, efforts to improve portability, indexing of private and government plans, funding requirements and how they have developed, disclosure regulations, mandatory retirement ages and mandatory plans, Saskatchewan legislation, human rights regulations, and recommendations of the Lazar Report. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.