Description: Paper presents a conceptual approach that could improve the security of retiree benefits while reducing the variability of employer contributions and improving the long-term prospects of the plan as a whole.

Description: Expert discussion of several previous papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This paper suggests that individual decisions to retire are based on personal resource allocations, institutional influences, and social standards. The paper then attempts to create a decision-making framework in which to accommodate this range of influences. From Retirement Needs Framework, M-RS00-1.

Description: This paper considers the question of how the adjustment mechanisms described for the Swedish and German social security systems might be incorporated into private sector DB plans of the following types: multi-employer and single employer.

Description: This is the panel transcript for the 2017 LT100 Symposium Session 2C: Impact of Aging: What Can Individuals and the Private Sector Do to Address Challenges?

Description: Graphs mortality experience over the prior 15 years, show possible trends over the prior 80 years, discusses the impact on liabilities and funding of the New York public retirement system based on projections of life expectancy, and discusses the possible factors that have affected mortality.

Description: Presented at Living to 100 symposium, January 2011. This paper adapts New Zealand Maori and non-Maori population mortality data to reflect differences in socio-economic status. This adapted data is used as a basis to explore the implications of differential mortality in assessing the equity of increase in the pension age of eligibility.

Description: Informal discussion 2017 LT100 transcript for Session 1C: Impact of Aging: Biggest Current Policy Challenges from the U.K./U.S./Canada as a Result of Aging?

Description: Part 3 proposes solutions to the third of three flaws of the current financial model to obtaining the fair value of the public sector employer’s pension benefit liability.

Description: This paper examines some of the effects of mortality improvements on traditional defined benefit plans. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.