Description: The adoption of FAS 158 forces sponsors of post-employment health benefit plans to consider how to manage the volatility that changes in medical care inflation create in the other postemployment benefits (OPEB) liability. By choosing carefully how the nominal discount rate used for the liability is decomposed into real rates and inflation, I illustrate that the true exposure to an OPEB plan is to the spread of medical care inflation above (or below) the overall inflation rate. The implication is that an effective immunization strategy exists that can eliminate most of the volatility in the OPEB account.

Description: This report provides a framework of analyses and methods that can be use to compare and assess strategies for developing lifetime retirement income.

Description: This article summarizes the results of the eleventh annual survey of emerging risks.

Description: A Delphi study was conducted to get input regarding current and future accelerated underwriting techniques and how those may impact future mortality experience.

Description: This research report examines the ban of the use of genetic testing information in life insurance mortality.

Description: A highlight report on Financial Priorities stemming from a study on the financial perspectives of aging and retirement of Americans across five generations.

Description: The SOA is pleased to make available a series of reports highlighting the SOA's extensive boy of research on post-retirement risks and issues.

Description: This case study is intended to educate insurance professionals on historical insurer impairments and insolvencies and possible future prevention indicators.

Description: This project aims to understand pension participants’ investment and withdrawal behaviors and provide guidance in pension plan design, using data from China