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.

Description: Small pension plans, are using Cost of Living Allowances 'COLA' in calculating benefits. This paper examines ways to handle COLA in valuations.

Description: In March this year a charter for the new corporation, the College Retirement Equities Fund, was granted by the State of New York and it is expected that within a few months the Fund will begin operations as a supplement to TIAA annuities. The purpose of this paper is to describe this rather novel type of corporation, which presents some unusual and interesting actuarial problems. Comparisons of the performance of fixed annuities vs. variable annuities are provided.

Description: This study is designed to analyze new planning approaches and strategies that combine SPIAs with other techniques to create retirement income synergies. Using historical scenarios, it evaluates how different retirement income strategies hypothetically would have met four separate client goals: sustainable income, liquidity, accessibility and legacy. This report summarizes study findings and includes “planning points” to help readers interpret the study data.

Description: This report presents findings from the 2013 Risks and Process of Retirement Survey, specifically those relating to retirement risks. It uses quotations from the series of focus groups where appropriate to illustrate the findings and addresses factors relating to the management of retirement risks.

Description: A highlight report on Financial Priorities stemming from a study on the financial perspectives of aging and retirement of Americans across five generations.

Description: The SOA is pleased to make available a series of reports highlighting the SOA's extensive boy of research on post-retirement risks and issues.

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

Description: This report compares the CIA pricing method for estimating group annuity closeout pricing to methods used in the US.

Description: Fact sheet about the monograph on Managing the Impact of Long-Term Care Needs and Expenses on Retirement Security.