Description: Small pension plans, are using Cost of Living Allowances 'COLA' in calculating benefits. This paper examines ways to handle COLA in valuations.

Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted

Description: This is a research project on possible replacement indices for the 30 year treasury rates used to value current liability for defined benefit pension plans in the US.

Description: The aim of this paper is to examine relationships, analogous to that of premiums and reserves, for the case of a general insurance with benefits payable in respect to several forms of decrement. Specifically, this paper presents a system of splitting the total premiums and reserves into components related to the different benefits, with formulas distinguished between dependent and independent relationships between premium and reserve components. Discussions of this paper are included.

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: This report presents the results of a survey conducted for the Society of Actuaries Pension Section Research Committee by Mathew Greenwald & Associates, Inc, March 2005. The purpose of the survey was to examine the prevalence of traditional and hybrid defined benefit pension plans in large organizations that have operations in the United States. The results of the study may prove useful to pension practitioners and policy makers wishing to gauge the effect of a recent US court ruling with potentially widespread implications for pension plans commonly referred to as cash balance plans.

Description: This is a discussion of the paper, 'Life Agents' Retirement Plans under New York State Expense Limitations' by Peter M. Tompa. This discussion amplifies the paper with regards to comparison of funding retirement with single premium deferred annuities as opposed to the money purchase method and critiques the table used for valuation of benefits.