Description: Full version of The Actuary Newsletter Special Edition - November 1974: Review of ERISA provisions

Description: Revised pages for the RP-2000 Mortality Tables Report dated April 2000.

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing the interest rates and Consumer Price Index figures needed for calculating Canadian pension plan Transfer Values.

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing PBGC Annuity Valuation Rates.

Description: This is a 2003 supplement to the RP-2000 Mortality Table Report. Since the publication of the report, actuaries have become increasingly interested in using mortality rates that reflect adjustments for collar or benefit amount. This supplement addresses that interest by providing additional applicable tables.

Description: The following topics were discussed at concurrent sessions: 1. Personal Security in the 1970's- United States and Canada, 2. Adjusted earnings for life companies, 3. Pension funding, 4. What about these younger actuaries?, 5. Sources of statistical information for actuaries, 6. Variable life insurance, 7. Models and decision techniques, and 8. Role of the actuary in expense control. From Transactions of Society of Actuaries 1970, Vol 22, Pt. 2, No. 63.

Description: The current 50% reversion tax on the recovery of excess assets from a terminated defined benefit pension plan results in an asymmetric risk borne by pension plan sponsors. They are responsible for funding shortfalls but any surplus remaining at the termination of the plan is subject to punitive taxes. Pension reform will increase minimum funding levels to reduce the number of underfunded plans, which will increase the likelihood of surpluses that would be subject to punitive taxes. The Society of Actuaries’ Pension Section Research Team commissioned this study to quantify the impact of reversion taxes on pension plan funding.

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing OBRA 87 Midterm Applicable Federal Interest Rates.

Description: This research report, based on Ontario pension plan data, examines differences between going concern and solvency valuations.

Description: This article provides a summary of the Pension and Employee Benefit Act of 1967 bill S.1103 introduced by Senator Javits of New York. If enacted, it would have far reaching implications.