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Major changes to mortality assumptions in 2014 : the financial and strategic implications for pension plan

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<title>Major changes to mortality assumptions in 2014</title>
<subTitle>: the financial and strategic implications for pension plan</subTitle>
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<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20140024230">
<namePart>Keener, Eric A.</namePart>
<nameIdentifier>MAPA20140024230</nameIdentifier>
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<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20140024247">
<namePart>Maloney, Matt</namePart>
<nameIdentifier>MAPA20140024247</nameIdentifier>
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<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20100061657">
<namePart>Aon Hewitt</namePart>
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<issuance>monographic</issuance>
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<publisher>AON Hewitt</publisher>
<dateIssued>2014</dateIssued>
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<abstract displayLabel="Summary">In 2009, the Society of Actuaries (SOA) undertook the task of revisiting U.S. mortality assumptions for pension plans. The result of this effort has now come to fruition; two exposure drafts entitled RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014 were released on February 4, 2014. These two papers represent a dramatic change in mortality assumptions that will result in significant financial consequences for U.S. pension plan sponsors</abstract>
<note type="statement of responsibility">Eric A. Keener, Matt Maloney</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080592455">
<topic>Planes de pensiones</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080599300">
<topic>Tablas de mortalidad</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080618070">
<topic>Proyecciones demográficas</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080625597">
<topic>Envejecimiento de la población</topic>
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<geographic>Estados Unidos</geographic>
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<recordCreationDate encoding="marc">141030</recordCreationDate>
<recordChangeDate encoding="iso8601">20141030114810.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20140040216</recordIdentifier>
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