Description: This article provides a review of the single-employer funding rules under the Pension Protection Act of 2006 'PPA,' reflecting regulatory guidance through December 2007. The discussion does not cover special issues for hybrid plans and does not consider at-risk calculations or benefit restriction rules.

Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.

Description: This article provides an excerpt from the PBGC Actuarial Valuation Report with greater detail concerning the valuation of future benefits than is presented in the PBGC's Annual Report for 2000.

Description: An article summarizing the testimony of Ron Gebhardtsbauer of the American Academy of Actuaries to the Department of Labor regarding disclosure rules to employees for pension plan changes. From Pension Section News, June 1999, Issue No. 40.

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

Description: This article outlines the 2001 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts

Description: Comments on Robert North’s paper, a real case study of disclosing MVL in a public employee retirement system.

Description: This article provides information on the valuation of liabilities, in particular, lump sums, under the Pension protection Act. From the Pension Section News, September 2008, Issue No. 68.

Description: The author presents the perspective that employers use of PBGC guarantees may cost taxpayers in the long run and suggests that Congress should address this issue.

Description: This article discusses adjusting IRC 415 limits for prior distributions. The proposed IRC 415 regulations issued last May contained guidance regarding how to adjust the benefit limits for prior distributions. This is commendable on the part of the IRS. How to adjust the IRC 415 limits for prior distributions has long been a source of confusion even for experienced pension actuaries. The best methodology is not immediately clear, and some methods have become common practice even if they can lead to inconsistent or unreasonable results. From Pension Section News, January 2006, No. 60.