Description: This article on pensions and tax expenditures discusses the problems in the development of the numbers provided by the Office of Management and Budget. Tax reform proposals that quantify increases in tax revenue that would result from elimination of tax advantages of qualified pension plans are flawed in the author's opinion.

Description: A look at recent changes to Canada's social security system - the politics, stakeholder views and implications for retirement readiness.

Description: Interview highlighting FINRA research and key points raised with regard to robo-advisors and spending down of pension assets, fraud, and decision making.

Description: The author finds that misperceptions and lack of an appropriate context are the reason that illiquid investments - in particular annuities- have been the less desirable component of a retirement plan. The paper also suggests several catalysts that could spark a dramatic reversal of the current situation. From the 2011 Enterprise Risk Management Symposium, March 2011.

Description: This paper is a response to the comments on the Tracker Plan, a concept for U.S. pension reform.

Description: This report presents the results of the work undertaken in response to the SIPF’s request. The premise of this work is that there is a need for a concise but still comprehensive and focused report on the financial health and prospects of state and municipal plans to give stakeholders the overview they need to come to informed opinions about the need for changes to the structure of these plans. The report needs to strike a balance between narrative and quantitative indicators of a plan’s financial health.

Description: This article is a review of the book “Public Employee Pension Funds,” by Robert Tilove, published in 1976 by Columbia University Press. The book concentrates on the major public policy issues affecting plans of state and local governments. A more detailed review of this book will be published in the “Transactions.”

Description: Interview with Joseph Goodman, vice president at Compass Lexecon.

Description: Preview of 2017 retirement arena given US administration changes

Description: In this article, the author discusses private pension policy recommendations from the first interim report of the President’s Commission on Pension Policy, released in May 1980, noting that it contains several recommendations similar to reforms strongly urged upon actuaries three years ago Record, Vol. 3, No. 4, p. 902 by Karen Ferguson, Director of the Pension Rights Center, Washington, D.C. The author of this article discusses recommendations, including political views, on topics including mandatory pension coverage, vesting, and survivor protection.