Description: Diverse Risks 2016 Call for Essays

Description: This paper proposes a mandatory universal pension system MUPS which would be a system of fully portable IRA accounts piggy-backed on to existing Social Security withholding.

Description: This paper discusses the role of gradual retirement in introducing flexibility into the range of choices between work and retirement.

Description: Appendix of tables related to phased retirement.

Description: This article summarizes participant responses from the Retirement Implications of Demographic and Family Change project.

Description: The Total Career Benchmark Model, consistent with Retirement 20/20 principles, focuses on reconstructing and maintaining a consistent and reasonable sharing of risks and rewards amongst the four stakeholders: Individuals, Society, Employers and the Markets. Modern technology provides the necessary tools. A series of benchmarks are used for tax limits, target pensions, accrual to date etc. The self adjusting, consistent benchmarks under the TCB Model, means that all stakeholders speak the same language. Individuals and Employers can easily compare what they have to what they need – and more importantly can see how to accrue what is needed. An individual’s ability to tax shelter income over a career is not dependent on the design of any employer pension plan. All funds allocated to an individual remain the individual’s and are not used to subsidize another person – except for the inherent risk sharing of an annuity – by hidden transfers of value.

Description: The International Section Council in conjunction with the Actuaries without Borders section of the IAA and the Azerbaijan Actuarial Association recently sponsored a three-day seminar focused on retirement benefits in Baku, Azerbaijan.

Description: This paper looks at different ways to think about the economic relationships within the family and relate them to various ways of providing for retirement security within a Social Security and employer framework.

Description: This paper recommends changes to current laws affecting employee benefits, changes that would provide substantial retirement security for these and other contingent workers in Mulitempoyer plans.

Description: This paper explores the advantages and disadvantages of a defined benefit plan option for phased retirees.