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 will attempt to describe certain principles and practices relative to the establishment and operation of funded severance pay programs, with particular reference to the actuarial aspects involved. From Transactions of Society of Actuaries 1958, Vol. 10, No. 27.

Description: This discussion looks at methods used in informing legislative bodies concerning problems of public employee retirement plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This is a discussion about group annuity contracts issued for a very small number of lives and how it affected new sales of individual pension-trust policies.

Description: This is a discussion of the paper, Actuarial Aspects of the Railroad Retirement System by Joseph Musher. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: This paper proposes to discuss the various criteria of actuarial soundness, especially as they apply to the railroad retirement system, and to suggest another measure of the financial condition of the system as of any valuation date. From Transactions of Society of Actuaries 1954, Vol. 6, No. 14.

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses dividends. Topics include the reflection in dividends of new federal income tax basis for qualified pensions involving individual policies, and for certain annuities, rate of excess interest on supplementary contracts vs. accumulated dividends, and issues involving dividends on supplementary contracts.

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 paper explores how change in societal forces can affect the systems for providing security including private pensions, social security, life insurance and health insurance. The societal forces examined are changes in family, role of women, inflation and the age composition of population. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: This general discussion looks at the results derived from the 15th International Congress of Actuaries and the legislations adopted in Canada and proposed in the U.S. giving favorable tax treatment to pension contributions by the self-employed. From Transactions of Society of Actuaries 1958, Vol. 10, No. 26.