Description: This article is a review of the National Summit on Retirement Savings held on June 4-5, 1998 in Washington, D.C. The summit focused on the implications of low savings rates on the aging of America and was designed to help policy makers and all Americans think about ways to increase retirement savings.

Description: The Financial Accounting Standards Board has developed a data bank containing information about pensions and changing prices, extracted from 1,100 companies’ annual reports.

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 table is an analysis of engagement among adults age 55 and older. Engagement is defined as time spent in paid work, formal volunteering informal volunteering and caregiving activities.

Description: This about the issues facing actuaries in retirement systems as well as the support available to them. Some of the more significant issues are: Declining numbers of defined benefit plans, plan underfunding and the PBGC, increased regulatory complexity and compliance, and increased competition and employment opportunities.

Description: Detailed information about a Measurement Framework to evaluate existing designs and to illustrate how certain designs do or do not meet the fundamentals and where tradeoffs lie.

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: Review of the Third Edition of Fundamentals of Private Pensions by Dr. Dan M. McGill by Donald Gubbs. The most comprehensive text yet on the subject of pension plans. This new Edition covers the wide variety of developments within the last 10 years, as well as the sweeping changes brought about by the passage of ERISA and also shows a deeper exploration of many of the fundamentals of private pensions.

Description: This article reports on a discussion between Frederick P. Sloat, FSA and Ernest Hicks, CPA regarding a form which is being prepared to comply with Opinion No. 8 of the AICPA. The form is for auditors to use when requesting necessary information from actuaries with respect to pension plans.

Description: Article from The Actuary, June 1972 – volume 6 - Issue 6 provides an excerpt from a talk given at the New Orleans meeting on pensions and future change.