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  • Response to comments on “Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)”
    Response to comments on “Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)” A response to the comments on the paper. Pension plan governance;Employer contributions;Funding ...

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    • Authors: Thomas Lowman
    • Date: Jan 2017
    • Competency: Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Pension Section News
    • Topics: Enterprise Risk Management>Financial management; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Enterprise Risk Management>Risk measurement - ERM; Enterprise Risk Management>Strategic risks; Enterprise Risk Management>Systemic risk; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management; Public Policy
  • The GASB's Principles-Driven Pension Standard
    The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, ...

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    • Authors: Paul Angelo, James Rizzo
    • Date: Oct 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
  • Author's Response to Comments by Daniel Moore and Bill Hallmark
    Author's Response to Comments by Daniel Moore and Bill Hallmark A response and rejoinder to comments made by Messrs. Moore and Hallmark on "Communicating the Health of Public Pension ...

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    • Authors: George (Sandy) Mackenzie
    • Date: Jan 2017
    • Competency: Communication
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Public sector plans
  • SOA Hosts Symposium On Public Pension Plan Financing
    SOA Hosts Symposium On Public Pension Plan Financing The SOA hosted the 2009 Public Pension Finance Symposium in Chicago, May 18–19 2009. Tom Lowman provides us with a short and insightful ...

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    • Authors: Thomas Lowman
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Public sector plans
  • Texas PRB Guidelines for Actuarial Soundness and Recent GASB Changes
    Texas PRB Guidelines for Actuarial Soundness and Recent GASB Changes The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state ...

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    • Authors: Daniel P Moore
    • Date: May 2014
    • Competency: Professional Values>Public interest representation
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans
  • Comments on "report on communicating the Financial Health of Public Pension Plans"
    Comments on "report on communicating the Financial Health of Public Pension Plans" Responding to Sandy Mackenzie's "Report", these comments primarily suggest ...

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    • Authors: Daniel P Moore
    • Date: Jan 2017
    • Competency: Professional Values>Public interest representation
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Public sector plans; Public Policy
  • The Good, the Bad, and the Ugly of Pension Accounting
    The Good, the Bad, and the Ugly of Pension Accounting The purpose of this article is to demonstrate that the virtues of “marked-to-market” pension accounting are greatly exaggerated for both ...

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    • Authors: Dimitry D Mindlin
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans
  • Risk Strategies Pertaining to the Many and Diverse Risks Found in Retirement
    Risk Strategies Pertaining to the Many and Diverse Risks Found in Retirement This article presents the background around the Post Retirement Needs and Risk call for essays focused on: (1) defined ...

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    • Authors: John Cutler
    • Date: May 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Pension Section News
    • Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Portfolio management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans