Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing the interest rates and Consumer Price Index figures needed for calculating Canadian pension plan Transfer Values.

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing PBGC Annuity Valuation Rates.

Description: This Excel workbook contains the complete set of tables developed from the Society of Actuaries 2003 Pension Plan Termination and Retirement Study. Separate tabs are included for the Basic Age Table, Basic Service Table, Select & Ultimate Table, Small Plan Age Table, and Small Plan Service Table.

Description: This web page contains links, provided by the SOA Pension Section, to the Citigroup Pension Discount Curve and Liability Index, and to related explanatory material. Formerly provided by Salomon Brothers, these measures can be used by employers to satisfy SEC guidelines when determining the discount rates used for pension and postretirement benefit accounting under FASB Statement of Financial Accounting Standards FAS 87, 'Employers' Accounting for Pensions,' and FAS 106, 'Employers' Accounting for Postretirement Benefits Other Than Pensions.'

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing OBRA 87 Midterm Applicable Federal Interest Rates.

Description: This is an Excel workbook containing links to papers, articles and newsletters which are useful to the study of the principles of finance and their application to pension plans. Topics include accounting, assumptions/methods, actuarial standards, behavioral economics, design, financial economics, full funding, immunization, investments, minimum funding, market value, pension finance, PBGC, risk, and traditional defined benefit view. For each document listed in the workbook, its abstract or a short synopsis is also included to help the user choose appropriate readings.

Description: This Excel workbook contains the complete set of tables developed from the Society of Actuaries 2003 Pension Plan Termination and Retirement Study. Separate tabs are included for the Basic Age Table, Basic Service Table, Select & Ultimate Table, Small Plan Age Table, and Small Plan Service Table.

Description: This Excel spreadsheet will perform examples of the tax arbitrage described in Section 4 of the 'Pension Actuary's Guide to Financial Economics' and should only be used in conjunction with the guide.

Description: This is an Excel workbook that contains detailed reviews of the literature that was searched in the course of a study that explored pre-retirement influences on attitudes and decisions regarding retirement. The research study, conducted by Linda Smith Brothers, reviewed sixty papers written since 1990, and summarized their important points under several categories. The workbook contains a description of the specific categories covered and how they are addressed by each of the sixty papers that were reviewed.

Description: This is an Excel workbook containing links to papers, articles and newsletters which are useful to the study of the principles of finance and their application to pension plans. Topics include accounting, assumptions/methods, actuarial standards, behavioral economics, design, financial economics, full funding, immunization, investments, minimum funding, market value, pension finance, PBGC, risk, and traditional defined benefit view. For each document listed in the workbook, its abstract or a short synopsis is also included to help the user choose appropriate readings.