Description: Read the chairperson's annual newsletter to learn more about the Retirement Section Council's (RSC) activities and new members of the leadership team, including the 2024 chairperson.

Description: This paper analyzes which of the factors that affect retirement mortality determined in Phase I of the FARM project should be added to the existing mortality studies of the Society of Actuaries. Some factors were added or modified and two were dropped from those in Phase I.

Description: Retirement benefits have become a seamless worldwide web. Thus actuaries who go to war in the international arena are painfully aware of the impact of U.S. technology on the battlefield. The debut of that awesome awful weapon, ERISA, and all its derivatives has persuaded many countries to adopt counterparts.

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 2 for 2009 Pension Section Survey: Update and Action Plan showing the Pension Section's plans for continuing education and the expected timeframe

Description: This section of book reviews covers topics of pension mathematics, cost of hospital care, variable life insurance, probability theory and early retirement programs. Also included in this article is information from U.S. National Center for Health Statistics. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 1, No. 68.

Description: Chairperson's welcome to the RS and thoughts about our future.

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: 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.