Description: This article provides an overview and highlights of the recent paper Pension Risk Transfer: Evaluating Impact and Barriers for De-Risking Strategies. The market has evolved dramatically over the past 10 years, and the paper discusses the drivers behind these changes from both the plan sponsor and insurer viewpoints. The research also gathered input from various key stakeholders as to what changes the market could experience in the future.

Description: Discusses insurance company considerations and approaches when dealing with the complexities of deferred lives within pension plans.

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: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief