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  • Multiemployer Pension Plan Stress Metrics

    Multiemployer Pension Plan Stress Metrics Updated metrics for measuring financial stress among multiemployer pension plans in the United States. Defined benefit plans=DB plans;multiemployer ...

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    • Authors: Society of Actuaries, Lisa Schilling
    • Date: May 2016
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Multi-employer plans
  • 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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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Experience Studies & Data>Mortality; Pensions & Retirement>Defined benefit plans
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues

    Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues Chapter 5 raises a number of tax issues that require legal advice, while recognizing ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • The Sins of Our Fathers

    The Sins of Our Fathers This article discusses pension plans in North America as compared to pension plans in Japan from the perspective of the author, who has lived in both places, currently ...

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    • Authors: Leslie Lohmann
    • Date: Jan 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans
  • U.S. Public Pension Plan Contribution Analysis

    U.S. Public Pension Plan Contribution Analysis Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S. 2/12/2019 12:00:00 AM ...

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    • Date: Feb 2019
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans
  • Determining Discount Rates Required to Fund DB Plans

    Determining Discount Rates Required to Fund DB Plans This research report analyzes approaches for the required discount rate to determine adequate funding for DB pension plans. Defined benefit ...

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    • Authors: John Turner, HUMBERTO GODINEZ, David McCarthy, María Del Carmen Boado Penas
    • Date: Jan 2017
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • Contribution Analysis: U.S. Single Employer Pension Plan

    Contribution Analysis: U.S. Single Employer Pension Plan Updated longitudinal study of metrics for measuring contribution adequacy at paying down unfunded liabilities in corporate DB pension ...

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    • Authors: Society of Actuaries
    • Date: May 2017
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 8: Feasibility of DROPs for Certain Plans

    Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 8: Feasibility of DROPs for Certain Plans Chapter 8 examines several issues related to DROP features added to ...

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    • Authors: Society of Actuaries
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans
  • New Research on Solvency Valuation Assumptions in the U.S. and Canada

    New Research on Solvency Valuation Assumptions in the U.S. and Canada The article is a summary of Society of Actuaries report entitled “Annuity Market Pricing Approaches” sponsored by the ...

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    • Authors: Victor Modugno
    • Date: Sep 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Retirement Section News
    • Topics: Annuities; Annuities>Group plans - Annuities; Annuities>Pricing - Annuities; Pensions & Retirement; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan termination
  • 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