Description: Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized mortality improvement scale using the RPEC_2014 model. The RPEC_O2_v2018 model found here utilizes the same projection methodology underpinning the RPEC_2014 model except that the historical rates have been developed using “order-2” Whittaker-Henderson graduation rather than “order-3”. Similar to the RPEC_2014_v2018 model, this tool reflects historical U.S. mortality experience through 2016 and can be used to model different assumption sets.

Description: This annual update to the RPEC_2014 model and corresponding mortality improvement scales reflects historical U.S. population mortality experience through 2016.

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

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: Updated longitudinal study of metrics for measuring whether US corporate pension plan contributions paid down unfunded liabilities or met regulatory benchmarks.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.

Description: The SOA is pleased to make available a report updating the 2012 risk assessment performed by Porteous et al. The report also provided an economic capital analysis for a stylized US plan with the same member profile and the USS provisions modified to reflect a typical US DB plan.

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

Description: This paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.