Description: This paper provides some background about demography, health and retirement summarizes how current pension laws influence the design of pension plans and the timing of retirement and looks at the optimal retirement age from the perspective of employers, government and workers.

Description: This paper suggests a number of legislative changes, educational efforts, and changes in annuity products and asset allocation software that could assist workers and retirees to better prepare for and respond to declining mortality rates and future increases in income needs. From Retirement Needs Framework, M-RS00-1.

Description: Brief review of the monograph written on tontines. Outlines support for the monograph's reading and value to the actuarial profession.

Description: Article focuses on a number of strategies that can be used to improve results in a DC plan. It is based on information from several outside sources. It encourages people with DB backgrounds to learn more about DC issues.

Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

Description: This is the report of the findings from the Retirement Plan Preference Survey.

Description: The abstract for the paper A Comprehensive Defined Benefit Pension Plan Reform Proposal

Description: This paper proposes a mandatory universal pension system MUPS which would be a system of fully portable IRA accounts piggy-backed on to existing Social Security withholding.

Description: This presentation discusses pension plans provided by U.S. multinational companies, and focuses on issues such as nondiscrimination rules, how the plan benefits compare to those of other countries, benefit indexing and what happens when an employee transfers to another country. From the Record of the Society of Actuaries Vol. 18, No. 4B.

Description: Summary: Panelists discuss considerations in the design of retirement programs in the United States and Canada. From the Record of the Society of Actuaries, Vol. 25, No. 2.