Description: An article that highlights the paper Retirement Trends and Patterns in the 1990s: The End of an Era? The trend toward earlier retirement is documented and the influences of a possible shift in this trend are considered. From the Pension Section News, August 1998.

Description: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.

Description: This paper develops a family of accrued benefit actuarial cost methods which permits the purchase of retirement income at either an accelerating or decelerating rate. From Transactions of Society of Actuaries 1967, Vol. 19, Pt. 1, No. 54.

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

Description: The Retirement Plans Experience Committee of the Society of Actuaries (RPEC) is pleased to present this annual update to the RPEC_2014 model and its corresponding mortality improvement scales. This new version of the model reflects historical U.S. population mortality experience through 2018. For clarity, the updated mortality improvement scale based on this 2020 version of the model is called Scale MP-2020. The Scale MP-2020 Report has been posted below along with an Excel version of Scale MP-2020.

Description: Is the New CPI Different? The article discusses the changes made to the CPI, whether it is an accurate measure of inflation and the implications for pension plans.

Description: A response to American Legislative Exchange Council's report "Unaccountable and Unaffordable" in light of applicable Actuarial Standards of Practice.

Description: This paper summarizes third millennium pension research available on the Society of Actuaries Website. The research is organized by categories. In some cases research is assigned to more than one category due to overlap. The goal is to enable a pension actuary who is looking for a research resource to ascertain if there is relevant research and if so to be able to find and download the information. For each item, the year the research was released, the form of research e.g. literature search, paper, survey and a brief synopsis are provided.

Description: This discussion explores actuarial assumptions for interest, mortality and disability. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.