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

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.

Description: This material summarizes work done to date to develop a model for a quantitative evaluation framework for retirement benefit systems.

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

Description: The Society of Actuaries is pleased to make available a research report that investigates defined benefit retirement plan de-risking activities for U.S.-based companies and the relative impact of various implemented strategies.