Description: Book Review: Pension Plans and Public Policy. The authors bring a wealth of experience from their years at TIAA-Cref to this most lucid discussion of the relationship between public policy,social security, and private and public pension plans.

Description: Six appendices, all but the first detailing the AFOREs. From Retrospective and Perspective Analysis of the Privatized Mandatory Pension System in Mexico, M-RS02-1.

Description: Discussion of the need to understand the implications of demographic and family diversity for the design of retirement programs. The design of retirement programs is a design of programs for the elderly, who are more often women, because women live longer and because their work histories often lead to reduced levels of pension and social security benefits.

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

Description: From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent session at the Society of Actuaries 1977 Annual Meeting, held in Boston October 24-26. In addressing current developments with respect to the Employee Retirement Income Security Act ‘ERISA,’ the panelists discuss the relationship between actuaries and accountants, problems caused by ERISA and pending legislation, including mandatory retirement age, and beneficial aspects of ERISA. Current developments with respect to the Pension Benefit Guaranty Corporation ‘PBGC,’ Contingent Employee’s Liability Insurance, ‘CELI,’ and head tax increase are also included.

Description: Hear from the staff fellow on themes in the October Retirement Section News published by the Retirement Section.

Description: Read the June 2017 issue of Pension Section News published by the Pension Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: This article summarizes the views of the Interagency Task Force about the need for regulation of private pension plans with a focus on protecting vested benefits.

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.

Description: This paper examines five problematic areas of the Life Insurance Company Income Tax Act of 1959 including the 10-for-1 rule, the deduction for investment income on qualified pension and profit-sharing plans, limitations on certain deductions, policyholder surplus account and shareholders surplus account. A discussion of the paper follows. From Transactions of Society of Actuaries 1976, Vol. 28.