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  • In Search of a More Efficient Retirement Plan
    In Search of a More Efficient Retirement Plan ... Through modeling results, illustrate how a variable annuity plan can provide superior results in the decumulation ...

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    • Authors: Lee Gold
    • Date: Jul 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Pension Forum
    • Topics: Pensions & Retirement
  • 2019 Retirement Forum
    of the same issue from the U.S. context. Lee Gold examines variable annuity plans. Just providing a barbell ... modeling results that illustrate how a variable annuity plan can provide superior results in decumulation ...

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    • Authors: Society of Actuaries
    • Date: Jul 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Pension Forum
    • Topics: Pensions & Retirement
  • The Target Benefit Plan Spectrum: Implications for Plan Design and Regulations
    group of members. They maintain the advantage of mortality risk pooling after retirement but leave most ... example of such a plan is the Variable Payout Life Annuity (VPLA) option offered to retired members of the ...

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    • Authors: Barbara Sanders
    • Date: Jul 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Pension Forum
    • Topics: Pensions & Retirement
  • Designing an International Pension Program for Mobile Employees
    found itself in this position in the early 1990’s. Employees with anticipated shortfalls in their retirement ... documented and analyzed. The sample contained 45 U.S. citizens working in other countries and 24 other ...

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    • Authors: Lisa Larsen
    • Date: Jan 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Pension Forum
    • Topics: Global Perspectives; Pensions & Retirement; Pensions & Retirement>Plan design
  • Single Employer Target Benefit Plans - Issues for Consideration
    depending on the investment, there can be significant U.S. tax consequences that need to be addressed. Issues ... deficits.4 Under U.S. accounting stan- dards (applicable to Canadian subsidiaries of U.S. companies and ...

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    • Authors: Mary Kate McGregor Archibald, Jana Steele
    • Date: Jul 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Pension Forum
    • Topics: Pensions & Retirement
  • Defined Contribution Plans and Equitable Distribution
    Definitions and Notations: Salary at date of hire = S Years from plan entry to cut-off date = N Years ... examples will illustrate this: Example A Example B S $40,000 $40,000 N 9 9 n 2 2 R 4% 4% α 3% -2% ...

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    • Authors: Ralph Garfield
    • Date: Jan 2003
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Pension Forum
    • Topics: Pensions & Retirement