Description: This report was prepared to provide an overview of pension risk transfer for use in the educational curriculum of the Society of Actuaries. It presents general principles and highlights major differences between Canada and the U.S. from a life insurer’s perspective. The focus is on group annuities, which are the most common solution for pension risk transfer.

Description: This report was prepared to provide an overview of pension risk transfer for use in the educational curriculum of the Society of Actuaries. It presents general principles and highlights major differences between Canada and the U.S. from a life insurer’s perspective. The focus is on group annuities, which are the most common solution for pension risk transfer.

Description: Fact sheet summarizing the Contribution Analysis: U.S. Multiemployer Pensions Plans report.

Description: Update to longitudinal study of corporate pension plan contributions: have they actually reduced unfunded liabilities?

Description: The Society of Actuaries Research Institute is pleased to make available a report that aims to understand the cause of low annuity demand through the angle of mortality model uncertainty.

Description: Fact sheet about the April 2019 Single Employer Contribution Analysis Update.

Description: Updated study of the frequency employer withdrawal from multiemployer plans in the U.S. and the numbers of plans and participants affected.

Description: A summary fact sheet of the U.S. Multiemployer Pension Plan Pending Insolvencies report.

Description: Fact sheet about the Employer Withdrawal Activity Overview: U.S. Multiemployer Pension Plans report.

Description: This article describes the development of the uninsured pensioner, UP-94 Mortality Table, including a comparison with other tables and description of projection methodologies using Projection Scale AA.