Description: This paper is part of The research project dealing with pension accounting, more precisely with Statement of Financial Accounting Standards No. 87 [or FAS 87]. The goal of the project is to study the variability of pension accounting costs under FAS 87. In this paper, the author addresses only one specific point, namely the behavior of experience gains and losses over time. This is directly related to the corridor approach to amortization of gains and losses. However, what is said also applies to experience gains and losses in other areas, particularly in pension funding and insurance. From Actuarial Research Clearing House 1993, Vol. 1.

Description: Presented at October 1985 Annual Meeting. Discusses the paper 'Select and Ultimate Financial Assumptions In Pension Plan Valuations: An Analysis Of The Issues' by the Society's Committee on Pension Principles and Related Research - TSA Volume 37 1985. The paper addresses the pros and cons of select and ultimate assumptions.

Description: This meeting session was conducted at the SOA's 1976 Spring Meeting in Houston. The topic was an ERISA update related to insured pension plans. Topics presented included: value of Enrolled Actuary vs. FSA, the American Academy of Actuaries position on the EA vs FSA, funding assumptions, actuarial certifications, and special valuation problems.

Description: This 1978 session focused on valuation techniques for pension plans. Topics covered: 1. Asset Valuation Methods 2. Use of projections and forecasts 3. Has application of forecasts allowed the actuary to determine short range best estimate of future costs different from traditional methods? 4. Treatment of salary scales, turnover assumptions, retirement decrements

Description: This paper examines some of the effects of mortality improvements on traditional defined benefit plans. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: 1959 SOA Regional Meetings in Atlanta and San Francisco. These discussions on pensions examined the advantages of funding deferred profit sharing plans through a life insurance company and the problems involved in final average retirement plans.

Description: The article and guidebook of the same name use a stochastic simulation model to examine potential impacts of public pension plan risk-sharing policies on government employers and plan members. Policies examined include simple policies such as COLAs and employee contributions that are contingent upon investment returns or funded ratios, and more-complex policies similar to those used in the Wisconsin Retirement System.

Description: This article discusses the results of a study sponsored by the Society of Actuaries which demonstrated the different accrual patterns between cash balance and traditional pension plans. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This session from the 1984 SOA Toronto Meeting discusses defined benefit issues including flexible funding methods, plan design, ad hoc arrangements and formal funding objectives. From Record of the Society of Actuaries Vol. 10, No. 4A

Description: This is a book review of 'Pension Mathematics for Actuaries' by Arthur W. Anderson. From Transactions of Society of Actuaries 1985, Vol. 37.