Description: The military retirement system is a funded, noncontributory, defined-benefit plan that includes nondisability retired pay, disability retired pay, and survivor annuity programs. This article discusses the additional benefits created by the Military Retirement Reform Act of 1986.

Description: Other Post Employment Benefits OPEB deals with the promise of providing coverage for post employment non-pension benefits such as health care and life insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public entities to value and recognize the liability of post employment non-pension benefits.

Description: Summary of the annual cost-of-living adjustment and changes in other wage-indexed programs parameters for Social Security in 2024.

Description: Attendees are updated on the Government Accounting Standards Board's GASB progress in establishing new recognition and disclosure requirements for post retirement benefits other than pensions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 25pd.

Description: Summary: Deferred Retirement Option Plans DROPs are one of the hot topics for the public sector's retirement. DROPs allow for the accumulation of large lump sums for participants who work beyond their normal retirement age. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 42PD

Description: This paper first discusses the history of the legislation of the joint and survivor benefits for the uniformed service personnel. It then goes on to address the specific actuarial assumptions made and the formulas developed for applying these assumptions for adaptability to the UNIVAC. This paper closes with specific programming procedures involved in using the UNIVAC.

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: This research examines funding valuation discount rates that reflect the expected return on investments in accordance with the pension plan’s investment policy. The research is based on data from regulatory filings in Ontario, with supplementary information from British Columbia and the United States.

Description: This report investigates the financial consequences of delaying CPP payments. The intent is to provide a quantitative basis to better inform the take-up decisions of Canadians for whom delaying CPP benefits might provide improved financial outcomes and greater retirement income security.

Description: A response to American Legislative Exchange Council's report "Unaccountable and Unaffordable" in light of applicable Actuarial Standards of Practice.