Description: Presenters examine the current draft of the SOA Retirement Plans Experience Committee's work on a new mortality table and study based only on uninsured pension plan experience. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This discussion provides an overview of the SOA research process, reviews the new turnover tables and efforts to model probable outcomes of proposed legislation on the U.S. economy. From Record of Society of Actuaries, Vol. 22, No. 3.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: Panelists discuss: [1] latest trends in mortality and regulatory environment applicable to mortality tables, [2] turnover assumptions, and [3] Actuarial Standards of Practice [ASOPs] that apply to the choosing and setting of demographic assumptions. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 63PD of the San Francisco Spring Meeting.

Description: This presentation discusses current trends in pension demographics, focusing on mortality and turnover rates. From the Record of the Society of Actuaries Vol. 18, No. 4A.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered economic assumptions for pension plans. Topics included: 1. How should an Inflation Assumption be chosen? 2. Who should and can be involved in the process? 3. What Economic Assumptions are used for Social Security Canadian and U. S. projections? 4. What is the future of productivity and general wage increases? 5. How are Turnover and Retirement Age Assumptions related to Economic assumptions? 6. Are actuaries using variable or indexed Economic Assumptions? How are they doing it? 7. Should Economic Assumptions vary by plan size? By Benefit design? By valuation method? By investment strategy?, and 8. How should the assumptions be communicated to the plan sponsor? From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This is a presentation on two current research projects - The Macrodemographic Model and the General Agreement on Tariffs and Trade GATT Mortality Study. From Record of Society of Actuaries, Vol. 22, No. 2.

Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: This is a panel discussion session focusing on the pension plan sponsor's funding policy including examining alternate uses of cash selection of actuarial cost method selection of actuarial assumptions use of projections and effect of investment strategy on funding policy. From Transactions of Society of Actuaries 1981, Vol. 7, No. 1.

Description: This 1981 discussion session focuses on funding policy for pension Plans in the United States and Canada from the plan sponsor's viewpoint. Topics include: 1.Alternative uses of cash, 2. Selection of the actuarial cost method, 3. Selection of actuarial assumptions, 4. External constraints such as regulatory constraints, labor agreements, accounting constraints and government contract reimbursement, 5. Use of projections and immunization theory, and 6. The effect of investment strategy on funding policy.