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.

Description: This session discussion is about setting retirement income goals and the ability meet them through various plans. From Record of the Society of Actuaries Vol. 13, No. 4B.

Description: Article from The Actuary, October 1971 – volume 5 - Issue 8 is a review of report prepared by Frank M. Kleiler for the United States Department of Labor on the European regulation of public and private pension plans.

Description: This article presents the findings of an Urban Institute study sponsored by the Pension Section and the Actuarial Foundation examining the election of joint and survivor annuities by married adults. From Pension Section News, June 2004, Issue No. 55.

Description: This article discusses the findings of the Retirement Plan Preferences Survey which asked workers participating in defined benefit plans and defined contribution plans which retirement plans they prefer and what they understand. From Pension Section News, March 2004, Issue No. 54.

Description: A new retirement option has been added to the defined benefit plan for federal workers to allow retirees to work part time while receiving part of their pension benefit.

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: This article is a summary of the authors’ two other articles where they discuss pension systems and whether they do in fact distort retirement decisions.

Description: This panel discussion from the 1977 Record of the SOA Vol.3 No. 3 involves plan design problems, technical aspects of handling the Funding Standard Account, and reporting and disclosure of individual policy pension trusts.

Description: This 1981 discussion session is about pension reform in Canada from three different perspectives- From the government point of view, from the point of view of private plan sponsors, and from the point of view of financial institutions.