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  • The Better Alternative? - Defined Benefit Or Defined Contribution Retirement Plans
    First, we assumed that investments were made in the S&P 500 stock index and used the total return approach ... one year to the next. We used PBGC immediate annuity rates at age 65 that were in effect at each retirement ...

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    • Authors: F Jay Lingo, Eric Lofgren, Michael Robert Rahn, LAURENCE WESLEY LANG
    • Date: Apr 1986
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Plan design
  • Future of Retirement Income Plans
    note some lessons to be learned. Back in the 20's, when a good number of the large state systems were ... During the 1920's, we saw the first instances of tax law appearing. In the 1930's, Social Security came ...

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    • Authors: Thomas P Bleakney, M David R. Brown, F Jay Lingo, William Smith
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Plan design