Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

Description: This session from the 1984 SOA Salt Lake City Meeting discusses how investment policies and strategies for pension funds are often developed independently of liability considerations. This session looks at the probable mismatch of asset and liability cash flows, the extent of problem, the actuarial concern with certification of assets and structuring the fund to recognize the relationship between assets and liabilities.

Description: This session discussion is about the current syllabus, the ideal syllabus and how do we get the current to the ideal. From Record of the Society of Actuaries Vol. 11, No. 4A.

Description: Panelists discuss current pension issues and ways in which the modeling process can be used to assist plan sponsors in addressing those issues. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This session will include a brief outline of the origin of the tontine from when it was first introduced by the government of England in the 17th century through its disappearance in the early 20th century. As we explore the history of tontines, we will discuss their multiple references throughout English (and French) literature, often vilified by most authors using them as their subject, and how they bear little resemblance to the insurance product that many contemporary financial scholars advocate as a viable annuity concept for today and the future. The presenters will cover the practicality of reintroducing a modernized version of these longevity pooling arrangements (i.e., where aggregate longevity risk is shared among a group and not incurred by the issuer) as a retirement savings vehicle. They will also touch upon different aspects of tontines, such as risk management and regulatory issues.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: The importance of financial wellness has been increasingly recognized in the last few years. More organizations are sponsoring programs to assist people in different stages of their life.

Description: In this session, attendees will learn about the state of the developing reinsurance market for Pension Risk Transfer/Group Annuities in the United States. Discover fundamentals of the primary (group annuity) market and evaluate market forces influencing the lack of significant reinsurance volume of the same nature. This will include a compare and contrast to the PRT and PRT reinsurance markets in other regions that have seen material secondary market volume (such as the UK).

Description: Technology is transforming the retirement space and more changes are expected in the future. Join a panel of experts to discuss what are the opportunities, trends and challenges associated with new technologies in the retirement landscape and how it is expected to impact consumers, if we can enable their successful integration.

Description: The general theme of discussion was pension plan funding and cost. The specific topics discussed included: impact of ERISA on corporate funding strategies, ethical considerations involved in deciding how to address inflation in pension plan costs, actuarial cash flow projections, actuarial role in evaluating alternative investment strategies, effect of ERISA's imposed Funding Standard Account, and discussion of the paper titled Introduction to Dynamics of Pension Funding. From the Record of the Society of Actuaries, 1976 Vol.2 No. 1