Description: This article reviews the responsibilities undertaken by Enrolled Actuary and highlights compliance concerns. From Pension Section News, April 1998, Issue No. 36.

Description: This article describes a new pension accounting standard for multinational companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News, April 1998, Issue No. 36.

Description: SAVER Summit Looks at Retirement Needs and Savings Plans by Anna M. Rappaport from Pension Section News, August 1998, Issue No. 37.

Description: An article that highlights the paper Retirement Trends and Patterns in the 1990s: The End of an Era? The trend toward earlier retirement is documented and the influences of a possible shift in this trend are considered. From the Pension Section News, August 1998.

Description: Capital Market Assumptions—The Past Performance Future Returns Debate by Jane Arnold and Jennifer Donnelly from Pension Section News, November 1998, Issue No. 38.

Description: Retirement Needs Framework by Anna Rappaport from Pension Section News, February 1999, Issue No. 39.

Description: This paper analyzes the two tax advantages of qualified retirement savings plans: the tax deductibility of contributions and the nontaxation of investment income until it has been distributed. The author concludes that there is both a deferral of taxation and a waiver of taxation. From Pension Section News, June 2000, Issue No. 42.

Description: This section describes the basic methodology and assumptions used in the estimates for the HI trust fund under the intermediate assumptions. In addition, projections of HI and SMI costs under two alternative sets of assumptions are presented. From Pension Section news, September 2004, Issue No. 56.

Description: This article highlights the value of Enterprise Risk Management to an organization and provides a link for more information about the CERA credential. From the Pension Section News, September 2008, Issue No. 68.

Description: Andy provides a succinct summary of activities that he, the council and many other engaged parties have undertaken this past year with regard to the now firmly established Retirement 20/20 initiative, including links to working drafts of papers submitted and presentations made at June’s Retirement 20/20: New Designs for a New Century conference held in Washington, D.C.