Description: Feature article describing the next steps people should take after they are finished working full time.

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: A discussion of how issuers and providers of IRAs and employer-provided qualified retirement plans need to consider all situations and possibly modify their administrative systems and/or procedures for purposes of administering the IRAs and plans in accordance with the RMD required minimum distribution rules.

Description: Experienced actuaries will discuss various ethical problems faced by retirement actuaries in everyday practice. Actuaries practicing in other consulting disciplines will find the broad concepts of dealing with these retirement-specific scenarios instructive in dealing with the ethical dilemmas that may occur in their business.

Description: This article explain the origin of the pensions system in Paraguay, its evolution and the current challenges: demographic evolution and economic scenario.

Description: This is an article about retirement age and life expectancy. The article compares the normal retirement age and life expectancy in Germany and the United States.

Description: The secretary of the SOA looks back over the last five years at changes in the life insurance business and the actuarial profession.

Description: This is a discussion about pensions and the cost of living. From Transactions of Society of Actuaries 1962, Vol. 14 Pt. 2

Description: Feature article with interviews of two prominent actuaries in the retirement benefits arena.