Description: Report on the proceedings of the 2010 Long Term Care Think Tank Session, whose goals were to discuss the major issues and challenges facing the LTC insurance industry, and to formulate action items and initiatives to help the industry move ahead. Focus was on understanding the needs & affordability capabilities of different market segments, the limited variety of product designs, shrinking distribution force, regulation and public policy, implications of the CLASS Act, and ideas for educating consumers and marketing products.

Description: A Discussion of why female mortality is higher than male mortality at higher ages.

Description: The administrators of Social Security offset-type defined benefit plans commonly encounter two difficulties when attempting to calculate the Primary Insurance Amount 'PIA' offset. The first difficulty is in obtaining the Social Security earnings history. The second difficulty is in performing the calculation itself. This paper explores the possibility of substituting a variant of the employee's final average salary for his or her Social Security Average Indexed Monthly Earnings 'AIME'. The acceptability of this substitution is then critiqued with illustrations. From Transactions of Society of Actuaries 1980, Vol. 32.

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: Recently completed research projects from the Society of Actuaries.

Description: The article describes the factors that should determine the asset allocation of an employer's QDIA, especially Target Date Funds, and suggests that in general QDIAs have insufficient equity in retirement asset allocations.

Description: This is a panel discussion session on the developments in the group insurance market in the 1980s including designing benefit plans with the employee as the focus, the cost to the corporate employer, and the group insurance underwriter's outlook.

Description: This paper deals with the workplace and the financial security issues related to the employer-employee relationship. From The Old-Age Crisis - Actuarial Opportunities - The 1996 Bowles Symposium, M-RS99-1.

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: Speakers review current trends in phased and partial retirement, benefit design issues surrounding phased retirement and deferred retirement option programs DROPs. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 87pd.