Description: This Fast Facts summarizes the Optimal Consumption and Annuity Equivalent Wealth with Mortality Model Uncertainty report.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: The September 2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter

Description: This paper examines provisions for the termination of pension plans. From Transactions of Society of Actuaries 1955, Vol .7, No. 17.

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

Description: View ther PBC and PBCR: Two Stress Metrics for U.S. Multiemployer Pension Plans.

Description: Overview/Foreword by the 2017 Symposium Chair and Foreword by the 2020 Symposium Chair.

Description: Report highlighting SOA research about the role of family in retirement security.

Description: This presentation discusses the income taxes and excise taxes that may apply to individuals receiving benefits from qualified pension plans. Also discussed are methods of deferring taxes and nonqualified plans. From the Record of the Society of Actuaries Vol. 17, No. 3A.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss pension plan termination issues, starting with the question ‘are plans still terminating?’ The panelists discuss distress and insufficient terminations, annuity outlook and procedures, and alternatives to termination. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.