Description: This article discusses the risk-sharing arrangements provided by a number of different types of hybrid pensions, focusing on hybrid designs in the United States, Canada and the Netherlands, with particular emphasis on the New Brunswick (Canada) shared risk plan.

Description: overview of changes in retirement plans and economic demands for the baby boom generation

Description: Read the September 2016 issue of Pension Section News published by the The Pension Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: The standard for measuring retirement income adequacy has been the final earnings replacement rate (usually targeted at 70%). But - does it work?

Description: Recent studies have suggested that teachers would be better off with DC or Cash Balance plans than with DB. Detailed data from CalSTRS support the opposite.

Description: This is a summary of the employer costs for pension plans published by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) as of December 2013.

Description: This issue wraps up the publication of essays to explore solutions available to address risks in retirement and focus on risks in a DC environment.

Description: The editorial provides an overview of articles in this issue that explore and illustrate solutions to current retirement challenges.

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.