Description: This is a discussion of the Life–Cycle Model, findings from behavioral finance, managing risks post–retirement, the role of government, software and some perspectives on the future.

Description: This article exams societal trends that may influence retirement patterns and presented retirement scenarios. From The Actuary Vol. 24, No. 12

Description: In 1986, the Society of Actuaries identified a number of external trends that could have a substantial impact on future retirement patterns. An analysis of demographic trends clearly indicated that more people would be reaching older ages and that they would live longer.

Description: The subject of this brief article is “Individual Retirement Accounts, Actuarial Note No. 1-77, U.S. Railroad Retirement Board,” which summarizes the principal eligibility conditions for individual retirement accounts under the Employee Retirement Income Security Act of 1974 including the liberalizations under the Tax Reform Act of 1976.

Description: This article summarizes a series of surveys that explore how the public perceives retirement risks and manages related financial resources. It also provides examples of conflicting perceptions and behavior related to retirement and how retirees manage assets in retirement.

Description: This article is based on a report titled Public Misconceptions About Retirement Security, which is a project of the Committee on Post-Retirement Needs and Risks and jointly sponsored by LIMRA International, the Society of Actuaries and Mathew Greenwald & Associates. The report is found on the post-retirement needs and risks page, which is located here.

Description: This article presents highlights from a Roundtable Discussion held at the 2008 Annual Conference of the National Academy of Social Insurance - NASI. Some issues discussed are the results of the SOA 2007 Survey on the Risks and Process of Retirement, the phases of retirement and the changes during retirement as a function of changing health and capability, age, changing family status and employment status.

Description: This article highlights the activities of the SOA and its newest retirement issues report, 'The Phases of Retirement and Planning for the Unexpected.' It describes the three separate phases or stages of retirement.

Description: The secretary of the SOA looks back over the last five years at changes in the life insurance business and the actuarial profession.

Description: The world’s largest purchaser of goods or services is the U.S. government. Purchases range from simple paper clips to sophisticated weapons systems. Most government purchases are made through competitive techniques. This articles discusses the differences in determining pension costs for Government Contractors between the rules determined by FASB, ERISA and CAS Cost Accounting Standards.