Description: Full version of International Section News, February 2000, Issue No. 21.

Description: Study material by Anderson and Brown related to risk and insurance.

Description: This paper analyzes the two tax advantages of qualified retirement savings plans: the tax deductibility of contributions and the nontaxation of investment income until it has been distributed. The author concludes that there is both a deferral of taxation and a waiver of taxation. From Pension Section News, June 2000, Issue No. 42.

Description: Experts' discussion of mortality laws and models. From 2005 Living to 100 and Beyond Monograph, M-LI05-1.

Description: Risk-shared plan designs have been gaining significant popularity with employers and members in response to the shortcomings of traditional defined benefit and defined contribution pension plans. The presenters will explore risk-shared plan design innovations recently implemented in Canada to better balance the competing needs of members and employers, including the growing trend toward pension plan consolidation.

Description: This paper attempts to distill from these various models a practical application of the key principles for reform.

Description: This paper reviews proposals from the IPSAS- B, the IMF and Eurostat in relation to the reporting of pension liabilities in national accounts.

Description: This paper examines the following three questions by reviewing literature that identifies and evaluates the tradeoffs among annuitization and self-managed drawdown strategies: 1. How DO Retirees Draw Down their Financial Savings? 2. How COULD Retirees Draw Down their Financial Savings? 3. How SHOULD Retirees Draw Down their Financial Savings?

Description: Full version of Pension Section News, March 2000, Issue No. 42.

Description: The first objective of this paper is to test the hypothesis that higher levels of income inequality are directly related to lower levels of population health with updated data from around year 2000. The second goal is to examine the inequality-health relationship across the life course with particular focus on old age when income distributions often shift dramatically.