Description: 1993 SOA Annual Meeting, New York. This session is about status of new mortality table developments in the pension arena, impact of new mortality tables on annuity valuations, and the effect of new mortality tables on defined-benefit plan minimum funding and pension expensing.

Description: This paper analyzes which of the factors that affect retirement mortality determined in Phase I of the FARM project should be added to the existing mortality studies of the Society of Actuaries. Some factors were added or modified and two were dropped from those in Phase I.

Description: This report covers mortality among pensioners along with some some disability pensioner mortality experience.

Description: This far-ranging discussion of health insurance and employee pensions discussed expansion of health insurance plans to encompass the additional forms of medical care and treatment, intercompany studies of mortality and morbidity, accidental death coverage are written on a twenty-four-hour basis or as travel accident, dental care insurance, survivorship benefits, employer-sponsored death benefits incorporated into qualified pension plans, and other topics. From Transactions of Society of Actuaries 1963, Vol 15 Pt. 2

Description: The SOA conducted a study of uninsured pension plan mortality in response to The Retirement Protection Act of 1994 and to ensure that the Treasury Department would have current and thorough information available when it considers updating the mandatory mortality table to be used when when calculating Current Liabilities for pension plans. The purpose of this report is to provide actuaries with all of the significant findings of the study along with a full explanation of when and how these should be used in reviewing or setting mortality rates for specific plans.

Description: This paper discusses the mortality of railroad annuitants between the 1946 and 1949 anniversaries. From Transactions of Society of Actuaries 1951, Vol. 3, No. 7.

Description: This article describes the development of the uninsured pensioner, UP-94 Mortality Table, including a comparison with other tables and description of projection methodologies using Projection Scale AA.

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 Q&A’s contain additional background information on the development, application and impact of Scale BB. Scale BB was introduced in March 2012 as an interim mortality improvement scale which may be used by pension actuaries until work on a formal successor to the widely used improvement scale, Scale AA, is complete.