Description: Will the Enrolled Actuary replace the FSA? Maybe was the answer to that question, which posed the topic for discussion at a recent New York Actuaries Club meeting. This 1976 article is a recap of that recent meeting, discussing the implications for the SOA and Academy of the new federal designation of Enrolled Actuary for pension actuaries, and how that would play out with respect to the SOA’s professional designations and the role of the Academy.

Description: Historical case study for a country Germany pursuing pension reform to address demographic problems with a desire to encourage private retirement savings.

Description: Defined benefit plans have been disappearing from the private sector retirement program landscape. 401k Plans that have taken their place are not designed to provide retiree lifetime income. Individuals seldom work for a single employer and thus have many retirement accounts spread about. This commentary discusses an alternative approach to providing retirement income a voluntary basis in a vehicle that is decoupled from employers.

Description: This presentation helps you prepare for the 1996 filing seasons and anticipate any additional information needs by reviewing the 1996 Schedule B. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: Article from The Actuary, October 1971 – volume 5 - Issue 8 is a review of report prepared by Frank M. Kleiler for the United States Department of Labor on the European regulation of public and private pension plans.

Description: This article summarizes 2005 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts, health savings accounts, high-deductible health plans and long-term care plans, 2. PBGC guaranteed benefits, 3. federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. covered compensation. From Pension Section News, January 2005, Issue No. 57.

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: This article on pensions and tax expenditures discusses the problems in the development of the numbers provided by the Office of Management and Budget. Tax reform proposals that quantify increases in tax revenue that would result from elimination of tax advantages of qualified pension plans are flawed in the author's opinion.

Description: This article is the presentation given by David Blitzstein at the Future of Pensions track at the 2005 CCA/SOA Employee Benefits Spring Meeting. It discusses the unraveling of the defined benefit pension system and what must be done to save it. From Pension Section News, September 2006, No. 62.

Description: Interview with Andrea Sellers and Julie Curtis who share their knowledge and experiences related to serving on the ERSIA Advisory Council.