Yield rate

mortality rate and pension adjustment rate are important for the equilibrium of any generational account in the individual retirement account. Now the yield rate is low in working period and high in retirement period

it is similar to option on the premise of survival. With the constant mortality rate and excessive rate of pension adjustment

all generational accounts have run into the deficit risk. As a result

the individual retirement account in basic old-age insurance is unbalanced. Based on generational accounts

the relation within yield rate

mortality rate and pension adjustment rate will be optimized. The dynamic mortality rate is used to design new withdrawals ratio table. With market return rate and benefit of index annuity

the new individual retirement account system will transform into funded system stably and be with the capacity of sustainable development. The old and new crossed replacement rates can be used to show the stabilization of system transformation. At last

the feasibility plan to realize the system transformation is designed.