Description: On October 16, 1974, the Congress overrode the Presidential veto of H.R. 15301 The Railroad Retirement Act of 1974, a bill to restructure the railroad retirement system which was based on proposals made jointly by railroad management and labor. H.R. 15301 now P.L. 93-445 embodies some far reaching changes which are mainly directed toward relieving the difficult financial situation of the railroad retirement system.

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

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: This article discusses some of the ideas of pension finance, how to present such information, and how it was presented to the New York City Retirement Systems (NYCRS) in a way that made it available to other interested parties, including the public.

Description: Discusses changes made to the Canadian pension system over time, recent actions and actuaries' role in this.