Description: The subject of this brief article is “Individual Retirement Accounts, Actuarial Note No. 1-77, U.S. Railroad Retirement Board,” which summarizes the principal eligibility conditions for individual retirement accounts under the Employee Retirement Income Security Act of 1974 including the liberalizations under the Tax Reform Act of 1976.

Description: Table 3 for 2009 Pension Section Survey: Update and Action Plan showing Pension Section's plans for Communications and their timeframe

Description: The world’s largest purchaser of goods or services is the U.S. government. Purchases range from simple paper clips to sophisticated weapons systems. Most government purchases are made through competitive techniques. This articles discusses the differences in determining pension costs for Government Contractors between the rules determined by FASB, ERISA and CAS Cost Accounting Standards.

Description: On June 26, 2007, the U.S. Conference Board sponsored a webcast on phased retirement. There were several interesting aspects of the webcast and ensuing discussion including: 1. Polling results, 2. Case studies about how employers have implied phased retirement programs, including examples of how employees are moved from job to job as they entered phased retirement, and 3. Participation by a number of employers indicating their interest in the topic. This article focuses on the first two of these three elements.

Description: This article is a summary of a paper called Valuation of Final-Salary Pension Schemes by R. B. Colbran, F.I.A. submitted to the Institute of Actuaries in London last April. It includes a review of major ways in which United Kingdom and North American actuaries differ in their approaches of valuing these plans.

Description: This article discusses the opportunity for annuity carriers created by the SECURE Act to distribute annuities through Employer Sponsored Defined Contribution Retirement Plans. The article covers a high-level overview of the changes enacted by the law that create the opportunity, as well as the potential opportunity for future annuity sales.

Description: Feature article discussing the SOA’s Retirement 20/20 initiative.

Description: Brief discussion of highlights of past Living to 100 Research Symposia, urging readers to attend 2023 symposium

Description: This is a discussion of the Life–Cycle Model, findings from behavioral finance, managing risks post–retirement, the role of government, software and some perspectives on the future.

Description: Read as I reflect on the Retirement Section Council’s most recent meeting in San Diego, two clear themes were repeatedly discussed and debated.