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  • Impact of Mortality Change on U.S. Single Employer Pension Plan Funding

    Impact of Mortality Change on U.S. Single Employer Pension Plan Funding Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, ...

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    • Authors: Lisa Schilling, John Wiese
    • Date: Apr 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Mortality Improvement Scale MP-2018

    Mortality Improvement Scale MP-2018 This annual update to the RPEC_2014 model and corresponding mortality improvement scales reflects historical U.S. population mortality experience through 2016.

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    • Authors: Society of Actuaries
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Experience Studies & Data>Mortality; Pensions & Retirement>Defined benefit plans
  • Background Document: Quantitative Evaluation Framework for Retirement Benefit Systems

    Background Document: Quantitative Evaluation Framework for Retirement Benefit Systems This material summarizes work done to date to develop a model for a quantitative evaluation framework for ...

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    • Authors: Rowland Davis
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Plan design
  • De-risking Strategies of Defined Benefit Plans: Empirical Evidence from the United States

    De-risking Strategies of Defined Benefit Plans: Empirical Evidence from the United States The Society of Actuaries is pleased to make available a research report that investigates defined benefit ...

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    • Authors: Ruilin Tian
    • Date: Nov 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans