Description: The author reflects on the development and evolution of pension law since ERISA became effective in 1974. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: The Actuary Vol. 22, No. 1. This article discusses the impact of a change in procedure in the financing of the US Military Retirement System. The change requires amortizing the past service liability. The impact will depend upon whether the amortization is achieved by increasing current taxes and decreasing the current deficit, or by merely increasing the national debt and leaving the current deficit unchanged. The author asserts that the new financing method will not weaken the financial condition of the military retirement system, and that it has the potential to strengthen its financial condition if the funding of the past service liability is handled appropriately.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on September 18, 1979 and the Board of Governors on October 18-19, 1979

Description: This brief article notes that in a recent decision the U.S. Supreme Court touched on a fundamental issue of employee benefits philosophy, in holding that defined benefit pension plans must grant benefit accrual credit for periods of military service. The author argues that this seems contrary to current attitudes.

Description: Full version of The Actuary Newsletter Special Edition - November 1974: Review of ERISA provisions

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: Response to David Kausch’s comments on the paper.

Description: Article The Manhart Case by Webster, September 1978, Volume 12, Number 7

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