8/18/2019 Research Pension Retire Reports

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Proposed Pension Funding Stabilization: How Does It Affect the

Single-Employer Deined Beneit System? is a report rom the Rapid

Retirement Research Initiative. It provides a system-wide analysis o how

the pension unding stabilization provisions contained in the Senate-

passed Moving Ahead or Progress in the 21st Century Act (MAP-21)

bill would affect unding requirements or the private single-employer

deined beneit (DB) pension system.

Considerations in the Evaluation o Gain Sharing Designs discusses

design issues and methods or analyzing the likely cost o gain sharing

provisions.

Pension Valuation Methods and Assumptions presents assumptions

and methods used to prepare actuarial valuations or retirement plans

in Canada and the U.S.

Mortality Comparisons and Risk Exposures in the Older Age U.S.

Financial Services Market examines mortality expectations between lie

insurance, annuity, and pension products at older issue ages.

The Rising Tide o Pension Contributions Post-2008: How Much and

When? This Rapid Retirement Research Initiative report gives a system-wide

analysis o the expected contribution requirements or the single-employer

deined beneit pension universe over the remainder o this decade.

Moving Beyond the Limitations o Traditional Replacement Rates

examines the underlying issues o replacement rates.

Behavioral Decision-Making in Retirement presents the results oa two-part project. The irst part consisted o a survey analyzing the

behavioral effects on annuity purchase intentions. The second part is

a white paper reviewing surveys and empirical research on behavioral

decision-making.

Research and Reality – A Literature Review on Drawing Down Retirement

Financial Savings examines the drawdown o retirement savings.

Observations on Input and Output Smoothing: How Do They Affect

the Funding o Deined Beneit Plans? presents observations about

the general similarities and differences between input and output

categories o smoothing methodologies.

Back Testing o Investment Perormance by Asset Class explores the impacto market perormance on a pension plan’s ability to meet its obligations.

The Decision to Retire and Post-Retirement Financial Strategies: A

Report on Eight Focus Groups examines the decision process to retire

and the views on managing assets afer retirement.

Estimating Equity Risk Premiums explores issues related to projecting

uture equity risk premiums.

The Effect o Changes in Retirement Plans on Employee Savings and

Retirement Age and the Financial Impact on Employers o Delayed

Retirement describes changes in retirement beneits rom the decline

in deined beneit plans and increases in deined contribution plans and

what effect this has on workorce management.

Improving Retirement Outcomes: Timing, Phasing and Beneit

Claiming Choices evaluates several o the more common retirement

timing and claiming strategies using a retirement simulation model that

incorporates investment, inlation, health and long-term care risks.

Market Consistent Valuation and Funding o Cash Balance Pensions

analyzes cash balance pension plans using the methods and principles

o inancial economics.

Hybrid Pensions: Risk Sharing Arrangements or Pension Plan

Sponsors and Participants evaluates hybrid pension plans provided in

different countries.

Utilization o MAP-21 Pension Funding Stabilization in 2012 presents a

brie summary o data that is readily available rom regulatory ilings ormost deined beneit plans under the MAP-21.

Communicating the Financial Health o Public Pension Plans 

includes the development o prototype reports intended to provide

useul inormation on the inancial health and prospects o state and

municipal plans.

Stretching the Corridor: The Effects o Extended Rate Stabilization on

Deined Beneit Plan Funding Requirements analyzes the effects that a

ive-year extension o the 10 percent corridor would have on minimum

contribution requirements and unding-based beneit restrictions.

Embedded Options in Pension Plans provides the results o a two-part

effort exploring embedded options in pension plans. Part one includesa catalogue o embedded options in pension plans and the results o a

related survey o pension practitioners. In part two, the authors value

three embedded guarantees in cash balance plans using option pricing

air valuation principles.

Pension Risk Transer – Evaluating Impact and Barriers or De-Risking

Strategies discusses pension risk transer including key de-risking

measures, alternatives, and triggers that impact pension risk transer

strategies.

The Rising Tide o Pension Contributions Post-2013: How Much and

When? Is an updated analysis o unding or the U.S. Private sector

single-employer DB System.

Pension Valuation Methods and Assumptions-Second Edition is an

update to the research report exhibiting assumptions and methods

used to prepare actuarial valuations or retirement plans in the U.S. and

Canada.

Corporate Pension Risk Management and Corporate Finance: Bridgin

the Gap between Theory and Practice in Pension Risk Management

discusses corporate inance metrics and use o risk management tools

by corporate pension plans.

Multiemployer Plan Stress Metrics introduces two new metrics to

measure inancial stress in multiemployer pension plans. Both metrics

are designed to measure the burden o ununded liability on active

participants.

The Society o Actuaries (SOA) continually publishes new retirement research reports and sofware. All material is available at: http://

www.soa.org/research/research-projects/pension/deault.aspx

RETIREMENT RESEARCH REPORTS AND SOFTWARE