Description: This paper evaluates a number of hybrid pension plans, including hybrid plans used to provide social security benefits in some countries. The paper provides an overview of types of hybrid plans provided around the world.

Description: A defined contribution plan with a defined benefit minimum guarantee is valued as a put option or exchange option. This paper compares the resulting price with the actual additional contribution rate used by one public sector plan, and considers extensions of the option theory to allow more accurately for the pension plan characteristics.

Description: Investment volatility can lead to unacceptable levels of contribution volatility and wide swings in a retirement plan’s perceived funded status. This paper approaches the volatility problem from a plan design perspective.

Description: Review of paper describing Collective Defined Contribution Plans. the elimination of traditional pensions by many companies have left employees without easy access to reliable retirement income Collective Defined Contribution plans which are used to a small extent in the US but more broadly used elsewhere offer an option for consideration.

Description: A review of the actuarial aspects of Cash Balance Retirement Plans and original actuarial research regarding the design and valuation of such plans.

Description: A Technical Analysis of Pension Equity Plans Course P–362U Study Note by Kyle N. Brown and Richard R. Joss from Pension Section News, August 1998, Issue No. 37.

Description: The abstract for the paper New Retirement Plan Designs for the 21st Century.

Description: This paper examines the Retirement Shares Plan which allows participants to allocate their benefits to the classes of shares available. Thus risk-averse retirees can be assured of relatively stable benefits, while the less risk-averse can have their benefits backed by a diversified of equity portfolio.

Description: List of charts. From Retirement Implications of Demographic and Family Change Symposium Monograph, M-RS02-2.

Description: This paper discusses the development of the Cash Balance Pension Plan concept.