Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan. It is important for US pension law to be modified to facilitate phased retirement and include safeguards to protect workers as they make these lifetime decisions. From the Retirement Implications of Demographic and Family Change Symposium, June 2002.

Description: This presentation is Part II of a two part series arranged by the Society of Actuaries Futurism Section. Part I discussed the demographic changes, business restructurings, changing social values, and changing government roles that are predicted to occur in the next 20 years. Part II discusses the effects these changes are expected have on retirement plans and retirement security. From the Record of the Society of Actuaries Vol. 20, No. 3A.

Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan.