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  • Retirement Implication of Demographic and Family Change Symposium Monograph: Defined Benefit Plans in an Era of Phased Retirement
    contribution plans over defined benefit plans. The primary reason is that defined contribution plans can ... Retiree Health Benefits are at Risk Retiree health care costs are likely to become a greater concern to ...

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    • Authors: Aliya Wong
    • Date: Jun 2002
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
  • Chapter 4: Actuarial Issues
    software should be coded require extra attention. Care needs to be taken when employee contributions stop ... employee contributions are discontinued). · One direct way of handling this under a spread gain funding ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Pensions & Retirement>Public sector plans
  • Managing Retirement Assets Symposium: Securitization of Mortality Risks in Life Annuities
    frequently may pose higher transaction costs on the primary annuity insurer than those of securitization. The ... payments (immediate participation guarantee contract direct payment benefits). The reports summarize calendar ...

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    • Authors: Samuel Cox, Yijia Lin
    • Date: Apr 2004
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Annuities>Individual annuities; Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life Cost Comparison
    Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life ... see one impact of retirement rate changes. Not a direct factor in PUC valuation. Column (14): PUC service ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues
    that in a self-directed DROP the employee gets to direct how the DROP lump sum is invested. Generally this ... account that the employee can direct just as an employee might direct investments in a 401(k) or 457 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • The Future of Pension Plan Funding and Disclosure Monograph: Mortality Improvements and Pension Liabilities
    The Future of Pension Plan Funding and Disclosure Monograph: Mortality Improvements and ... Institute 2003). According to a British survey, the primary reasons for large numbers of employers terminating ...

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    • Authors: John Turner
    • Date: Jul 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 6: Employee Perspective
    Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 6: Employee Perspective ... years to avoid ending up in a higher tax bracket. Care should be taken if termination of employment is ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, Experience, and Case Studies of DROPs
    Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, ... immediate participation rate should not be surprising. Care should be taken not to assume this experience would ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues
    Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues Chapter 7 raises a number ... non-pension costs and sometimes the client does not care to have it measured.

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans