Description: Presenters examine the current draft of the SOA Retirement Plans Experience Committee's work on a new mortality table and study based only on uninsured pension plan experience. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: This presentation discusses current trends in pension demographics, focusing on mortality and turnover rates. From the Record of the Society of Actuaries Vol. 18, No. 4A.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered economic assumptions for pension plans. Topics included: 1. How should an Inflation Assumption be chosen? 2. Who should and can be involved in the process? 3. What Economic Assumptions are used for Social Security Canadian and U. S. projections? 4. What is the future of productivity and general wage increases? 5. How are Turnover and Retirement Age Assumptions related to Economic assumptions? 6. Are actuaries using variable or indexed Economic Assumptions? How are they doing it? 7. Should Economic Assumptions vary by plan size? By Benefit design? By valuation method? By investment strategy?, and 8. How should the assumptions be communicated to the plan sponsor? From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This is a presentation on two current research projects - The Macrodemographic Model and the General Agreement on Tariffs and Trade GATT Mortality Study. From Record of Society of Actuaries, Vol. 22, No. 2.

Description: This is a panel discussion session focusing on the pension plan sponsor's funding policy including examining alternate uses of cash selection of actuarial cost method selection of actuarial assumptions use of projections and effect of investment strategy on funding policy. From Transactions of Society of Actuaries 1981, Vol. 7, No. 1.

Description: This 1981 discussion session focuses on funding policy for pension Plans in the United States and Canada from the plan sponsor's viewpoint. Topics include: 1.Alternative uses of cash, 2. Selection of the actuarial cost method, 3. Selection of actuarial assumptions, 4. External constraints such as regulatory constraints, labor agreements, accounting constraints and government contract reimbursement, 5. Use of projections and immunization theory, and 6. The effect of investment strategy on funding policy.

Description: This 1981 discussion session focuses on economic assumptions for defined benefit pension plans including: 1. Investment return 2. Salary scales 3. The Spread - Investment return minus salary scale 4. Post-retirement increases 5. Increases in Social Security benefits 6. Effects of inflation and economy on other assumptions 7. Assumptions varying by calendar year

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on retirement age issues, trends, and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections. Includes discussion of: I. Trends in experience, especially as they may be influenced by: a. Changes in Social Security b. Government regulation, such as Age Discrimination in Employment Act c. Early retirement incentives, such as bonuses or subsidized early retirement factors and d. Cost-of-living supplements to retirees. 2. Plan design for early and postponed retirement. 3. Effects of deferred retirement on actuarial costs. 4. Trends in actuarial assumptions Detailed historical data on UAW, teachers, and Bell company employees' retirement trends is presented.

Description: What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does financial economics say about how plans ought to be financed? From the Record of the Society of Actuaries, Vol. 30, No. 3.