Description: An “eligible combined plan”allows the promise, funding and delivery of both pension benefits funded by the employer and salary deferrals funded by the employees

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 paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.

Description: In this article the author responds the current defined benefit pension plan concepts that are being challenged and presents his proposal for revised plan design, funding and investment concepts. From Pension Section News, March 2004, Issue No. 54.

Description: This paper explores the advantages and disadvantages of a defined benefit plan option for phased retirees.

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

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

Description: A new retirement option has been added to the defined benefit plan for federal workers to allow retirees to work part time while receiving part of their pension benefit.

Description: Discussions from 2 regional meetings of the Society of Actuaries- in Philadelphia and Kansas City concerning 1. the types of options that are provided for retirement under pension plans, the extent to which profit sharing plans are being used to supplement pension plans and 3. the need for nonparticipating group annuity rates.

Description: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.