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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues Chapter 5 raises a number of tax issues that require legal advice, while recognizing ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Managing Retirement Assets Symposium: Securitization of Mortality Risks in Life Annuities
Managing Retirement Assets Symposium: Securitization of Mortality Risks in Life Annuities The purpose of this paper is to study mortality-based securities, such as mortality bonds and swaps, and ...- Authors: Samuel Cox, Yijia Lin
- Date: Apr 2004
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Annuities>Individual annuities; Pensions & Retirement>Defined benefit plans
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Book Review - Pension Mathematics
Book Review - Pension Mathematics This article is a review of the book “Pension Mathematics with Numerical Illustrations,” by Howard E. Winklevoss. The stated objective of this book is to analyze ...- Authors: Ronald A Fletcher
- Date: Dec 1977
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Defined benefit plans
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The Sins of Our Fathers
The Sins of Our Fathers This article discusses pension plans in North America as compared to pension plans in Japan from the perspective of the author, who has lived in both places, currently ...- Authors: Leslie Lohmann
- Date: Jan 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans
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Pension Plan Terminations
Pension Plan Terminations This session discussion is about practices and procedures in the termination of pension plans, PBGC requirements and effect of new regulatory requirements on plan ...- Authors: Allen R Beard, Jeffrey Kamenir, Dane Mitchell, Paul Zeisler, James R Hiner
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation
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Actuarial Note: The Valuation of Self-Insured Retirement Plans
Actuarial Note: The Valuation of Self-Insured Retirement Plans The purpose of this paper is to sketch the mathematical functions which are needed in valuing the benefits of a self-insured plan, ...- Authors: Joseph C Noback
- Date: Mar 1950
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Professional development; Pensions & Retirement>Defined benefit plans
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$270 Billion and Growing: The Rapidly Expanding Pension and Longevity Risk Transfer Market
$270 Billion and Growing: The Rapidly Expanding Pension and Longevity Risk Transfer Market The pension and longevity risk transfer market is growing rapidly, with British-pioneered pension and ...- Authors: Amy Kessler, Arnaud Bensoussan
- Date: May 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: International News
- Topics: Global Perspectives>Global markets; Pensions & Retirement>Defined benefit plans
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U.S. Public Pension Plan Contribution Analysis
U.S. Public Pension Plan Contribution Analysis Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S. 2/12/2019 12:00:00 AM ...- Date: Feb 2019
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans
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Debate: Defined-Benefit Plans, Why Bother
Debate: Defined-Benefit Plans, Why Bother This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the future, if any, ...- Authors: Phillip Geoffrey Alistair Cammidge, Richard S Raskin, Adam J Reese
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy; Public Policy
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Cash-Balance Plans and Age-Weighted Profit-Sharing Plans Basic
Cash-Balance Plans and Age-Weighted Profit-Sharing Plans Basic This session discussion was a primer on hybird pension plans, in particular cash balance plans and age weighted profit sharing ...- Authors: David Benovitz, Richard Joss, Juan N Kelly, Maria Sarli, Lloyd A Katz
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Hybrid plans