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

 
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      <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>
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