Description: This article discusses various measures that are used to determine a plan's funded status and offers suggestions for addressing pension funding issues.

Description: This article highlights how Pension Section actuaries are in the forefront of the debate on pension plan funding reform. Over the past year, the SOA Pension Section has been at the forefront of efforts to rethink how employer-sponsored pension plans are funded. Our initiative began in the fall of 2004 with a call for papers, asking members of the consulting, plan sponsor and academic communities to develop proposals that innovatively address the future of pension plan funding—with the goal of creating a better system. In order to provide a forum to discuss the resulting papers and debate various proposals for reform, a symposium was organized for pension experts and stakeholders to meet face-to-face. The symposium, officially titled 'The Future of Pension Plan Funding and Disclosure,' was held in Washington, D.C., on July 14-15, 2005. From Pension Section News, April 2006, No. 61.

Description: Technological innovations are disrupting traditional business models, improving products, and enhancing the user experience.

Description: The article is a summary of Session 9PD at the Society of Actuaries annual meeting in New Orleans in October 2001. Terminal funding the purchase of annuities by pension plans usually at plan termination and stable value GIC's became major product lines in the 1980's. This article describes the changes in the those products, the markets and regulatory environment.

Description: This article discusses the affects of the Pension Protection Act of 2006 PPA primarily in relation to defined benefits pension DB plans.

Description: In this video, Steve Siegel, introduces a report titled “Megatrends Impacting the Future of Retirement Plans.” He explains how to access the report on the SOA website and discusses its initiation during the COVID pandemic, aiming to inspire creative thinking about retirement. Siegel outlines key concepts from the reporting, including “Templosion” and “Non-Linear Life Trajectories”, which signify rapid changes and evolving life stages impacting retirement planning. He also discusses trends like “Diamonding” and “Gerontopogy” highlighting their implications for retirement and business opportunities. Finally, Steven emphasizes the ongoing nature of the conversation around retirement planning and invites viewers to explore the report for deeper insights. Contributors: Steve Siegel, ASA, MAAA; Rose Northon; Jon Forster ASA, MAAA

Description: A supplemental report conducted in 2009 to contrast results of the 2008 study, 'Will Retirement Assets Last a Lifetime'? It discusses retirees confidence in having sufficient assets to fully fund their retirement, their willingness to take risk, efforts to control spending and their use of financial advisers.

Description: The purpose of this report is to describe our modified approach, provide our rationale, and identify as best we can the alternatives put forward by actuaries who do not share our views.

Description: Paper examines some of the current difficulties faced by defined benefit plans, and poses some solutions. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Expert discussion of several symposium papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS-05-1.