Description: This session will highlight the mortality experience of a large set of private pension plans in the United States for experience years 2010-2014.

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

Description: Chapter 5 raises a number of tax issues that require legal advice, while recognizing that not all experts will agree on the correct tax treatment. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

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

Description: 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 residing in Japan. From Pension Section News, January 2006, No. 60.

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

Description: Updated longitudinal study of metrics for measuring contribution adequacy at paying down unfunded liabilities in corporate DB pension plans in the U.S.

Description: Chapter 8 examines several issues related to DROP features added to ERISA-covered plans, and several issues related to Canadian plans. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: The article is a summary of Society of Actuaries report entitled “Annuity Market Pricing Approaches” sponsored by the Retirement Section Research Committee. The report examines the Canadian Institute of Actuaries (CIA) methodology of developing solvency valuation assumptions, compares it to methods used in the U.S., and considers if it could be used in other markets, such as U.S. group annuities or individual annuities

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