Description: The Retirement Section and Retirement Section Research Committee are pleased to make available a research report examining academic and practitioner research on low interest rates in the United States.

Description: A collection of essays received in response to the Committee on Post Retirement Needs and Risks Call for Essays exploring ideas and thoughts on working in retirement and phased retirement programs.

Description: This report will provide an overview of how COVID-19 and the related societal changes have affected U.S. employers and individuals as we focus on retirement, summarize the SOA Research Institute-sponsored research, identify some of the current uncertainties, and provide ideas and questions for thinking about the future. This is a relatively unusual report because most COVID-19 related reports have focused on immediate issues, and not on thinking about the longer term. The Institute reports consider longer-term issues and raise questions that need to be answered.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: This article discusses the opportunity for annuity carriers created by the SECURE Act to distribute annuities through Employer Sponsored Defined Contribution Retirement Plans. The article covers a high-level overview of the changes enacted by the law that create the opportunity, as well as the potential opportunity for future annuity sales.

Description: Feature article discussing the financial strains of growing family structures.

Description: This poster describes the optimal investment and benefit payment problem for a target benefit pension with default risk and model uncertainty.

Description: Research material that developed a Liability-Driven Investment (LDI) benchmark framework.

Description: Appendix C to SOA Research Report: Models for Retirement Policy Analysis. The description and evaluation of each model in this report includes an assessment of its suitability to address several specific policy issues. This appendix describes the illustrative policy issues selected for this assessment.

Description: Transcript of a round table discussion on Housing in Retirement.