Resource Links

Retirement

• FTSE Pension Discount Curve
  FTSE Pension Discount Curve Statistics are provided as a service to SOA members. Publishing these statistics does not imply an endorsement of either the methodology for development or use of these statistics for pension accounting or other purposes.
• Aging and Post Retirement Research
  A wide array of reports, studies and other tips in understanding aging and its impact. The research examines retirement risks, retirement plan issues and insights on living longer.
• Retirement Plans Research
  Studies, tables, reports and documents on retirement plans, as well as mortality and longevity statistics as they relate to these programs. Provides links to reports from the Retirement Section's recent research projects, many of which include useful tools. Topics cover a broad range of retirement-related issues. Helpful tools link to a longevity illustrator and an annuity factor calculator.
• Intersector Group
  Each year the Intersector Group meets once with representatives of the Pension Benefit Guaranty Corporation (PBGC) and once with representatives of the U.S. Department of Treasury and the IRS to discuss regulatory and other issues that affect pension practice. Publishing these notes does not imply an endorsement of the conclusions or guidance discussed.
• Credibility Educational Resource for Pension Actuaries
  Learn how actuaries can apply credibility theory to mortality tables using the accompanying spreadsheet.
• Mortality Resources
  Serves as a resource for actuaries to learn about mortality issues relative to changes in life expectancy, projecting improvements in mortality and more.
• Pension Finance Resources
  The Task Force on Financial Economics and the Actuarial Model has compiled a collection of resources to be used as informational tools only.
• Predictive Analytics: A Primer for Pension Actuaries (October 2021)
  This report introduces predictive analysis to pension actuaries in a concise and practical way.
• Artificial Intelligence in Investment and Retirement (July 2025)
  This report provides an overview of AI applications in the investment and retirement sectors, offering insights for professionals exploring ways to leverage AI while managing associated risks.

Public Pensions

• Actuarial Funding Policies and Practices for Public Pension Plan, August 2024
  The second edition of the Conference of Consulting Actuaries white paper “Actuarial Funding Policies and Practices for Public Pension Plans”, originally published in October, 2014, is available HERE. The second edition reflects, among other things, “updates to Actuarial Standards of Practice and nearly a decade of experience applying the guidance from the original white paper as well as emerging practices. The intent of the changes in the second edition is to preserve and enhance the ongoing relevance and credibility of the white paper. The Steering Committee of the CCA PPC believes the second edition reflects a substantial consensus among current actuaries who provide valuation and consulting services to public pension plans.”
• Actuarial Funding Policies and Practices for Public Pension Plans, October 2014
  The CCA “White Paper” provides guidance on the development of actuarially based funding policies for public pension plans. It develops a principle based, empirically grounded Level Cost Allocation Model for use as a basis for funding policies for public pension plans throughout the US.
• NASRA Public Fund Survey
  The National Association of State Retirement Administrators (NASRA) conducts an annual survey of key characteristics and trends affecting most of the nation’s largest public retirement systems.
• NASRA Issue Brief: Public Pension Plan Investment Return Assumptions
  Review how the investment return assumptions are established and evaluated for the nation’s largest public retirement systems.
• Actuarial Standards of Practice (ASOPs) for Pension Actuaries
  The Actuarial Standards Board sets standards for appropriate actuarial practice in the United States through the development and promulgation of ASOPs.
• Government Finance Officers Association (GFOA) Pension and Benefit Administration Best Practices
  The GFOA Best Practices identify specific policies and procedures that contribute to improved government management.
• Survey of Capital Market Assumptions – 2024 Edition, published by Horizon Actuarial Services, LLC®
  Horizon reaches out to several investment advisors on their “capital market assumptions’ – their expectations for future risk and returns for different asset classes.

Health

• DHHS Annual Medicaid Actuarial Report
  Review actuarial report on the financial outlook of Medicaid, as presented to Congress.
• Medicare Program Rates and Statistics
  Key data on the operations of the Medicare program.
• 2025 Medicare Trustees Report
  Due to assumed higher health care expenditures in the near term, the Medicare HI trust fund is expected to pay 100% of total scheduled benefits until 2033, three years earlier than reported in the previous year.
• National Health Expenditures
  Historical and forecast data on the levels of healthcare spending in the U.S. economy.
• MedPAC Reports to Congress
  Read MedPAC's recommendations to Congress regarding private equity, alternative payment models, rural care access, and more.
• MACStats
  The Medicaid and CHIP Payment and Access Commission provides data on Medicaid and CHIP enrollment and spending.
• Kaiser Family Foundation
  This website contains reporting on current events in Medicare and Medicaid.
• Congressional Budget Office Health Care
  The CBO played an instrumental role in the estimation of the cost for the Patient Protection and Affordable Care Act (PPACA). The detailed analysis and next steps in this process are described.

Social Security

• 2025 Social Security Trustees Report
  The Social Security Trust funds will be able to pay 100% of total scheduled benefits until 2034, one year earlier than reported last year. View the 2025 Social Security Report.
• Proposals to Change the Social Security Program
  See proposals to change the Social Security Program which have been estimated for Congress.
• Proposals to Restore Trust Fund Solvency
  See estimates for a broad range of proposals to modify the Social Security Program.
• Social Security Administration Actuarial Publications
  Find all publications from the SSA, includes Actuarial Notes and Studies.
• COVID-19 Challenges Facing Public Pension Plans - A “Town Hall”
  A panel of seven experienced public pension actuaries discuss COVID-19 related challenges facing public pension plans.
• Social Security Bulletin
  The Social Security Bulletin's "Perspectives" section welcomes rigorous, clearly written manuscripts on social and behavioral sciences.
• Status of the Social Security and Medicare Programs
  The Trustees of the Social Security and Medicare trust funds report on the current and projected financial status of the two programs.
• Reports & Studies of Historical Social Security Trust Fund Reports
  A collection of historical Trustees Reports, including summaries, is available for historical research and review.
• Frequently Asked Questions About the Social Security Trust Fund
  The Office of the Chief Actuary answers frequently asked questions regarding the Social Security Trust fund.
• American Academy of Actuaries
  The public policy, communications and professional organization for all actuaries in the United States. The Health and Pension pages within this site provide a wealth of information on healthcare law, Medicare and Social Security.
• AAA Social Security Game
  A wealth of material that examines Social Security's financial condition, and related issues, from an actuarial perspective.