Description: The article and guidebook of the same name use a stochastic simulation model to examine potential impacts of public pension plan risk-sharing policies on government employers and plan members. Policies examined include simple policies such as COLAs and employee contributions that are contingent upon investment returns or funded ratios, and more-complex policies similar to those used in the Wisconsin Retirement System.

Description: Summary of the annual cost-of-living adjustment and changes in other wage-indexed programs parameters for Social Security in 2024.

Description: An article presenting updated results as of 12/2021 by using analgorithm that formed part of a paper presented at the AFIR-ERMColloquium which took place in Panama, in 2017. This article starts by proving that the conditions that have to be met in order for the formula to apply that were present in 12/2015 still hold.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This is an article that highlights an alternative method for determining the impact of a change in interest rates on the factor which converts a life annuity to a 100% joint and survivor annuity. It also discusses the factors for early retirement and deferred retirement.

Description: This article is about structuring participating group annuities to guarantee permanent security to participants of defined benefit plans. From The Actuary Vol. 26, No. 8

Description: This article, another in the popular series devoted to tax basics, provides an overview of how the Employee Retirement Income Security Act of 1974 (ERISA), the law governing employment-based retirement and health plans, impacts the use of annuities in pension and 401(k) plans. The article explains which types of plans are subject to ERISA, and which are not; why the concept of "plan assets" is critical; what duties an insurance company or distributor might take on when an annuity is placed with a retirement plan; and finally what disclosures may be required. The article also includes a brief introduction to terminal funding annuities. This article is intended for those with no prior experience in ERISA. Because the vast majority of retirement assets are saved originally in employment based plans like pension and 401(k) plans, understanding the basics of ERISA is important for anyone who will have a career in annuities and life insurance.

Description: This is a book review of 'Pension Mathematics for Actuaries' by Arthur W. Anderson. From Transactions of Society of Actuaries 1985, Vol. 37.

Description: This article discusses the results of a study sponsored by the Society of Actuaries which demonstrated the different accrual patterns between cash balance and traditional pension plans. From: The Actuary, September 1999 – volume 33 - Issue 7.