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

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000nam a22000004b 4500</leader>
    <controlfield tag="001">MAP20140040216</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20141030114810.0</controlfield>
    <controlfield tag="008">141030s2014    usa||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">345</subfield>
    </datafield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20140024230</subfield>
      <subfield code="a">Keener, Eric A.</subfield>
    </datafield>
    <datafield tag="245" ind1="0" ind2="0">
      <subfield code="a">Major changes to mortality assumptions in 2014</subfield>
      <subfield code="b">: the financial and strategic implications for pension plan</subfield>
      <subfield code="c">Eric A. Keener, Matt Maloney</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">New York [etc.]</subfield>
      <subfield code="b">AON Hewitt</subfield>
      <subfield code="c">2014</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">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</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080592455</subfield>
      <subfield code="a">Planes de pensiones</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080599300</subfield>
      <subfield code="a">Tablas de mortalidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080618070</subfield>
      <subfield code="a">Proyecciones demográficas</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080625597</subfield>
      <subfield code="a">Envejecimiento de la población</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080638337</subfield>
      <subfield code="a">Estados Unidos</subfield>
    </datafield>
    <datafield tag="700" ind1="1" ind2=" ">
      <subfield code="0">MAPA20140024247</subfield>
      <subfield code="a">Maloney, Matt</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20100061657</subfield>
      <subfield code="a">Aon Hewitt</subfield>
    </datafield>
  </record>
</collection>