Description: Comments on Robert North’s paper, a real case study of disclosing MVL in a public employee retirement system.

Description: This article discusses pension plans in North America as compared to pension plans in Japan from the perspective of the author, who has lived in both places, currently residing in Japan. From Pension Section News, January 2006, No. 60.

Description: A response to the comments on the paper.

Description: This is a summary of the employer costs for pension plans published by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) as of December 2013.

Description: Provides an overview of issues with regard to the defined benefit plan lump sum choice and introduces the Society of Actuaries Decision Brief on that topic

Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.

Description: Sponsors of DB plans are being forced to focus on their plans as never before. A confluence of events—market downturn, aging workforce and changing legislation/regulation—has meant the status quo no longer applies to companies’ DB plans.

Description: An interview with the director of research at International Foundation of Employee Benefit Plans

Description: This issue wraps up the publication of essays to explore solutions available to address risks in retirement and focus on risks in a DC environment.