Description: Chapter 7 raises a number of employer issues related to DROPs including: cost neutrality, estimating non-pension cost/savings, cost uncertainty, tax treatment uncertainty, the bargaining process, promotional opportunities, phase-in of coverage, human resources issues, appeal of DROPs to trustees, and mandatory retirement. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Chapter 2 examines the interdependence and interconnectedness of demographic,, economic, and political factors that are driving the move for reforms in the Canadian pension system. The chapter also examines economic patterns among Canadian elderly. From Economic Security for an Aging Canadian Population, M-RS99-2.

Description: Chapter 5 examines the failure of the Seniors Benefit proposal, and projects the potential impact of the changes to the C/QPP on the overall economic security that Canadians can hope to realize. From Economic Security for an Aging Canadian Population, M-RS99-2.

Description: Six appendices, all but the first detailing the AFOREs. From Retrospective and Perspective Analysis of the Privatized Mandatory Pension System in Mexico, M-RS02-1.

Description: This paper examines past mortality trends in Canada and discusses how these trends may change over the next 75 years, thus influencing the growth of the elderly population. In addition, this paper describes the methods and assumptions used to project future mortality rates in Canada, and the results include assumed annual rates of mortality improvement and projected life expectancies. As well, this paper discusses stochastic time-series methods that are used to help quantify the variability in the mortality rate projections.

Description: This paper examines past mortality trends and discusses how these trends may change over the next 75 years, thus influencing the growth of the elderly population. In addition, this paper describes the methods and assumptions used to project future mortality rates and presents results, including assumed annual rates of mortality reduction and projected life expectancies. As well, this paper discusses stochastic time-series methods that are used to help quantify the variability in the mortality rate projections.

Description: Discussion of Session 2A.

Description: This paper starts from the viewpoint that enterprise risk management [ERM] is a specific application of knowledge in order to control deviations from strategic objectives, shareholders’ values and stakeholders’ relationships. This study is looking for insights into how the application of knowledge management processes can improve the implementation of ERM.

Description: Chapter 3 examines some of the early DROP plans, and their subsequent experience. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: List of References. From Economic Security for an Aging Canadian Population, M-RS99-2.