Description: This session discussion is about Pension Committee paper, new minimum funding assumptions, PBGC requirements effect on assumptions and FASB effect on choice of assumptions. From Record of the Society of Actuaries Vol. 14, No. 4B.

Description: This Excel workbook contains the complete set of tables developed from the Society of Actuaries 2003 Pension Plan Termination and Retirement Study. Separate tabs are included for the Basic Age Table, Basic Service Table, Select & Ultimate Table, Small Plan Age Table, and Small Plan Service Table.

Description: This paper concludes that there are two index rates that could best replace the 30-year Treasury in the calculation of the Current Liability of a pension plan - either the 30 year swap rate or the benchmark 30-year FNMA bond.

Description: Kevin Binder, chair of the Pension Section Research Team, shares a summary of two recently completed projects that are now posted on the SOA website.The first topic is on the drawing down of retirement savings and the second is on the valuation of pension plan embedded options. From Pension Section News, October 2011, Issue No. 75.

Description: This is the abstract of the presentation that shows results obtained from a mortality study based on Canadian pensioners data available from records of the Canada Pension Plan and Quebec Pension Plan as of December 31st, 2008. From Actuarial Research Clearing House, 2011.

Description: The results of a mortality study for Canadian pensioners are presented. From Actuarial Research Clearing House, January 2000, Volume 1.

Description: The article is a summary of Society of Actuaries report entitled “Annuity Market Pricing Approaches” sponsored by the Retirement Section Research Committee. The report examines the Canadian Institute of Actuaries (CIA) methodology of developing solvency valuation assumptions, compares it to methods used in the U.S., and considers if it could be used in other markets, such as U.S. group annuities or individual annuities

Description: This discussion on pension and retirement plans looks at assumptions made concerning investment yield rates, mortality, rates of disablement and disabled life mortality. Additional discussion focusing on looking at a trend away from individual policy pension plans toward Group Annuities. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement plan liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated benefit obligation ABO and the projected benefit obligation PBO.

Description: This paper describes rates of disability based on recent experience under public retirement plans for U.S. Government Employees: 1988–1993. From Pension Section News, April 1998, Issue No. 36.