Description: Abstract/Author's biography/Acknowledgements/References/Title Page. From Retrospective and Perspective Analysis of the Privatized Mandatory Pension System in Mexico, M-RS02-1.

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

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

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and it highlights the following issues: What are the retirement needs of a population?, what are suitable methods of providing social insurance, private pensions,and savings?, what are the political, economic, and sociological implications of various solutions?, and what perspective on this problem does Canadian experience provide.

Description: This paper examines how the costs in Canada of life insurance, medical care, disability, and retirement are impacted by increases in longevity. The paper then examines possible courses that policy action may take, and then proposes directions that employers may take in designing employee benefit programs.

Description: Chapter 8 describes the behavior of the AFOREs, how the funds could have performed minus the restrictions, and private company performance. From Retrospective and Perspective Analysis of the Privatized Mandatory Pension System in Mexico, M-RS02-1.

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.