Description: Review of 2018 changes to retirement-related actuarial standards of practice in the US and Canada.

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

Description: An interview with actuary Lee Gold reveals preliminary results of a recent SOA research project which surveyed employees on what retirement plan features they prefer.

Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

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

Description: Appendix A presents, in table form, basic DROP design features in 24 different public-sector locations. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Response to David Kausch’s comments on the paper.

Description: The tables were developed from data collected for 2010–2014. The central year of the data is 2012, hence the name. These tables are intended to be adjusted with a mortality improvement scale. The Pri-2012 Mortality Tables update the RP-2006 Mortality Tables , which were developed from data collected for years 2004–2008.

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.

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.