Description: Examination of current funding models of Canadian public pension plans and a proposal for funding reform to improve intergenerational equity & sustainability.

Description: Employee termination and retirement rates affect the valuation of employee benefit plans and thus are of concern to actuaries. To provide timely experience for the profession, the Society of Actuaries Pension Plan Turnover and Retirement Rates Committee organized a data collection effort. Thirty-two contributors provided almost 1.8 million life years of pension plan turnover data for years 1994-2000. This report documents the data assembly and verification procedures used in collecting the data.

Description: This article discusses the importance of guaranteed lifetime income, such as an annuity, as part of overall retirement planning, and goes on to debunk various misconceptions about fixed annuities and other retirement strategies.

Description: 2024 is the 50th anniversary of ERISA and enough time has passed since the enactment of Secure 2.0. The U.S. Retirement system is mostly defined contribution. Gaps remain in U.S. Retirement Security and there are very different perspectives on how the system is doing. What is going well and what is not? Have plan sponsors capitalized on the opportunities in Secure 2.0?

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: Summary of the annual cost-of-living adjustment and changes in other wage-indexed programs parameters for Social Security in 2024.

Description: This article provides a Retirement 20/20 update.

Description: This article is based on a report titled Public Misconceptions About Retirement Security, which is a project of the Committee on Post-Retirement Needs and Risks and jointly sponsored by LIMRA International, the Society of Actuaries and Mathew Greenwald & Associates. The report is found on the post-retirement needs and risks page, which is located here.

Description: Instructions for accessing the Understanding America Study (UAS) Comprehensive File. The SOA provided support for the creation of the file.

Description: The Casualty Actuarial Society (CAS), the Society of Actuaries (SOA) and the Society of Insurance Research (SIR) started developing research addressing diversity, equity and inclusion (DEI) topics. Join panelists as they briefly present an overview of their organization's DEI research and share their perspectives on common challenges facing all the stages of this research: - Planning relevant and timely research with a long timeline. - Getting appropriate data and resources to support your research. - Communicating research on topics that may be controversial.