Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S.

Description: This research report analyzes approaches for the required discount rate to determine adequate funding for DB pension plans.

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: This annual update to the RPEC_2014 model and corresponding mortality improvement scales reflects historical U.S. population mortality experience through 2016.

Description: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model. The RPEC_O2_v2018 model found here utilizes the same projection methodology underpinning the RPEC_2014 model except that the historical rates have been developed using “order-2” Whittaker-Henderson graduation rather than “order-3”. Similar to the RPEC_2014_v2018 model, this tool reflects historical U.S. mortality experience through 2016 and can be used to model different assumption sets.

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.