Description: Due to the decline in interest rates in 1993, the SEC staff began focusing on the discount rates being used for pension and postretirement benefit accounting under FASB Statement of Financial Accounting Standards FAS 87, 'Employers' Accounting for Pensions,' and FAS 106, 'Employers' Accounting for Postretirement Benefits Other Than Pensions.' Employers will need to assess their discount rates and, for some, reduce those rates significantly. To help plan sponsors comply with the SEC guidelines, Salomon Brothers has developed a Pension Discount Curve and a Pension Liability Index. This report reviews the construction of these two measures, as of December 1994.

Description: This document requests intents to participate and provides data submission instructions for the 2008 to 2013 Canadian Segregated Fund Policyholder Behavior Experience Study.

Description: Series of infographic to help individuals understand how life expectancy and the decisions they make impact their plans for a happy, healthy and well-funded retirement.

Description: Series of infographic to help individuals understand how life expectancy and the decisions they make impact their plans for a happy, healthy and well-funded retirement.

Description: Series of infographic to help individuals understand how life expectancy and the decisions they make impact their plans for a happy, healthy and well-funded retirement.

Description: This report presents the compilation of data received from life companies responding to a survey on preferred risk underwriting and provides opinions of the Task Force on Preferred Underwriting with respect to future trends.

Description: This report presents the results of the Survey on Business Decision practices of reinsurers conducted by the Society of Actuaries Committee on Life Insurance Mortality and Underwriting Surveys . A survey of direct writers of life insurance is reported separately.

Description: This study summarizes the results of the the Society of Actuaries' Non-Mortality Decrement Task Force data collection effort of plan turnover data for years 1994-2000. Service, by itself, seems not to be a good predictor of retirement. Service and age are each good predictors for termination it is found. The report is designed to offer actuaries information about turnover as it pertains to defined benefit plans.

Description: This report summarizes the comments received on the RP-2014 exposure draft

Description: This report presents the results of a survey conducted in August of 2008 on foreign travel underwriting practices of reinsurance companies.