Description: The SOA is pleased to make available a report updating the 2012 risk assessment performed by Porteous et al. The report also provided an economic capital analysis for a stylized US plan with the same member profile and the USS provisions modified to reflect a typical US DB plan.

Description: This article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.

Description: Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: Sound and Workable Pension Actuarial, Accounting, and Funding Approaches for those Interested in the Health of Public and Private DB Plans – Discussant Comments

Description: An interview with actuary Lee Gold reveals preliminary results of a recent SOA research project which surveyed employees on what retirement plan features they prefer.

Description: Summary of the annual cost-of-living adjustment and changes in other wage-indexed programs parameters for Social Security in 2024.

Description: This report, Phase 2 of a project on communicating pension risk, includes interviews with several individuals representing various aspects of plan administration: plan fiduciaries, finance professionals, consultants, and providers. The report provides a summary of each interview, concluding with common themes.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This Fast Facts document summarizes the Phase 2 Report of the Communicating Defined Benefit Risk project.