Description: A review of the actuarial aspects of Cash Balance Retirement Plans and original actuarial research regarding the design and valuation of such plans.

Description: May 2016 issue of Pension Section News

Description: An interview with the director of research at International Foundation of Employee Benefit Plans

Description: Review of paper describing Collective Defined Contribution Plans. the elimination of traditional pensions by many companies have left employees without easy access to reliable retirement income Collective Defined Contribution plans which are used to a small extent in the US but more broadly used elsewhere offer an option for consideration.

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.

Description: In this editorial the author discusses the rise in popularity of cash balance pension plans. She discusses their attributes and offers her opinion that the actuarial profession and the SOA have vital roles to play as these plans grow in usage and the business environment continues to evolve. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This paper discusses the development of the Cash Balance Pension Plan concept.

Description: This article discusses the risk-sharing arrangements provided by a number of different types of hybrid pensions, focusing on hybrid designs in the United States, Canada and the Netherlands, with particular emphasis on the New Brunswick (Canada) shared risk plan.

Description: Column describing shifting paradigm for retirement plan design in North America that highlights recent SOA research project on Target Benefit Plans.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.