Description: Brief review of the monograph written on tontines. Outlines support for the monograph's reading and value to the actuarial profession.

Description: Practitioners in the pension field have come to recognize that there are four broad sub-specialties: small plans also known as tax-shelters, larger corporate plans, governmental plans, and Taft-Hartley jointly trusteed programs. Knowledge and even expertise in one specialty is not necessarily transferable to the others.

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: This presentation from the 1998 Actuarial Research Conference is about about retirement plans in the late 1990's. From Actuarial Research Clearing House 1999, Vol. 1.

Description: Describes changes to the detailed funding rules for defined benefit pension plans found in the regulations of the various federal and provincial acts in Canada.

Description: Portability of pension benefits allows an employee to maintain pension benefits as he leaves one company and joins another. Advocates of portability point approvingly to the way Social Security - a portable pension plan - handles employee mobility. In their view, the private pension system would be fairer to participants and close a gap in pension coverage if it had more portability.

Description: This paper examines how the cash balance plan design is related to the normal cost and accrued liability in the various actuarial cost methods, as well as the interaction of the economic assumptions in the valuation. The analysis will show that the traditional cost methods may understate the actual liability. The paper also presents an alternative cost method, along with its advantages and disadvantages. From Cash Balance Symposium Monograph, M-RS02-3.

Description: This paper provides some background about demography, health and retirement summarizes how current pension laws influence the design of pension plans and the timing of retirement and looks at the optimal retirement age from the perspective of employers, government and workers.

Description: This is a panel discussion session on pension products focusing on markets, distribution systems and differing viewpoints on products. From Record of Society of Actuaries Vol. 9, No. 1

Description: This discussion examines non-traditional pension plan terminations, particularly those plans which have a reversion of assets. From Record of Society of Actuaries, Vol. 9, No. 4.