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Small Pension Plans
Small Pension Plans This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans. Defined benefit ...- Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Cash Balance Symposium Monograph, Chapter 4: The Cash Balance Funding Method
Cash Balance Symposium Monograph, Chapter 4: The Cash Balance Funding Method This paper examines how the cash balance plan design is related to the normal cost and accrued liability in the ...- Authors: Raymond J Murphy
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Hybrid plans
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Retirement Age - Increasing or Phasing Out?
Retirement Age - Increasing or Phasing Out? An article that highlights the paper Retirement Trends and Patterns in the 1990s: The End of an Era? The trend toward earlier retirement is documented ...- Authors: Society of Actuaries
- Date: Aug 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Assumptions and methods
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Measuring Public Pension Liabilities: A Discussion in Response to ALEC’s “Unaccountable and Unaffordable
Measuring Public Pension Liabilities: A Discussion in Response to ALEC’s “Unaccountable and Unaffordable A response to American Legislative Exchange Council's report "Unaccountable ...- Authors: Douglas Fiddler
- Date: Jul 2018
- Competency: External Forces & Industry Knowledge
- Publication Name: In The Public Interest
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Public sector plans; Social Insurance
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A Family of Accrued Benefit Actuarial Cost Methods
A Family of Accrued Benefit Actuarial Cost Methods This paper develops a family of accrued benefit actuarial cost methods which permits the purchase of retirement income at either an accelerating ...- Authors: Steven L Cooper, James C Hickman
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
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Is the New CPI Different? Implicationsfor Pension Plans
Is the New CPI Different? Implicationsfor Pension Plans Is the New CPI Different? The article discusses the changes made to the CPI, whether it is an accurate measure of inflation and the ...- Authors: Todd Rutley
- Date: Mar 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension investments & asset liability management
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Annuity Market Pricing Approaches
Annuity Market Pricing Approaches This report compares the CIA pricing method for estimating group annuity closeout pricing to methods used in the US. assumptions;model validation;group annuity ...- Authors: Victor Modugno
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Group plans - Annuities; Pensions & Retirement>Assumptions and methods
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Mortality Improvement Scale MP-2020
Mortality Improvement Scale MP-2020 The Retirement Plans Experience Committee of the Society of Actuaries (RPEC) is pleased to present this annual update to the RPEC_2014 model and its ...- Authors: Society of Actuaries
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Topics: Demography>Mortality - Demography; Pensions & Retirement>Assumptions and methods
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SOA Pension Section Research Summary
SOA Pension Section Research Summary This paper summarizes third millennium pension research available on the Society of Actuaries Website. The research is organized by categories. In some cases ...- Authors: Society of Actuaries
- Date: Jan 2010
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Assumptions and methods
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Fundamentals of Pension Funding
Fundamentals of Pension Funding The methods of pension funding are generally understood, but references in the actuarial literature are rather sparse. This paper attempt, in some measure, to get ...- Authors: Charles L. Trowbridge
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding