Description: This paper examines the growing trend toward phased retirement in which workers move slowly into full-time leisure, and then the paper suggests alternative pension designs to accommodate the trend. From Retirement Needs Framework, M-RS00-1.

Description: This paper models the extent of the tax dollars being lost by the government today because of Qualified Pension Plans and IRAs, and then goes on to project the extra revenue that will accrue to the government from these same pension plans when the baby boomers retire.

Description: Presented at Living to 100 Symposium, January 2011. The first part of this paper gives background material on the existing Canadian Income Security system, including both government-sponsored systems and private sector supplements. The second part is the report from the Canadian Institute of Actuaries' Task Force on Government-Facilitated Retirement Income Plans published March 2010, which provided actuarial input to the Canadian pension reform debate.

Description: This paper explores the relationship between the Wealth Transfer Index WTI and retirement age, which is the age at which the workers in an economy cease to be economically productive.