Description: This paper is a comment on the Tracker Plan, a concept for U.S. pension reform.

Description: Abstract/Author's biography/Acknowledgements/References/Title Page. From Retrospective and Perspective Analysis of the Privatized Mandatory Pension System in Mexico, M-RS02-1.

Description: Hear from the staff fellow on themes in the October Retirement Section News published by the Retirement Section.

Description: Read the June 2017 issue of Pension Section News published by the Pension Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This paper examines how the costs in Canada of life insurance, medical care, disability, and retirement are impacted by increases in longevity. The paper then examines possible courses that policy action may take, and then proposes directions that employers may take in designing employee benefit programs.

Description: Chapter 8 describes the behavior of the AFOREs, how the funds could have performed minus the restrictions, and private company performance. From Retrospective and Perspective Analysis of the Privatized Mandatory Pension System in Mexico, M-RS02-1.

Description: Description of Social Security COLA for December 2020 and wage-indexed program parameters for 2021.

Description: The SOA conducted a study of uninsured pension plan mortality in response to The Retirement Protection Act of 1994 and to ensure that the Treasury Department would have current and thorough information available when it considers updating the mandatory mortality table to be used when when calculating Current Liabilities for pension plans. The purpose of this report is to provide actuaries with all of the significant findings of the study along with a full explanation of when and how these should be used in reviewing or setting mortality rates for specific plans.

Description: Discusses interaction of phased retirement options and public policy, barriers and challenges, and provides a number of suggestions for improving public policy.