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

Description: The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987. This is an accounting/actuarial standard with significant income statement and balance sheet implications. This article discuses the results of a survey of selected affected companies regarding the impact of this standard.

Description: This about the issues facing actuaries in retirement systems as well as the support available to them. Some of the more significant issues are: Declining numbers of defined benefit plans, plan underfunding and the PBGC, increased regulatory complexity and compliance, and increased competition and employment opportunities.

Description: Article from The Actuary, October 1971 – volume 5 - Issue 8 is a review of report prepared by Frank M. Kleiler for the United States Department of Labor on the European regulation of public and private pension plans.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: Discusses extension of the current favorable tax treatment of employer-sponsored pension plans to additional groups and to employee contributions.

Description: Article discusses the final income tax regulations on integration of qualified pension plans with social security which were published in final form on Nov. 13, 1968.

Description: This author looks at the post ERISA landscape and concludes that work levels for pension actuaries will not return to pre ERISA levels for some time. Some of the topics discussed include the 1977 Social Security amendments, cleaning up initial ERISA compliance work that was done in haste, increased regulation, litigation, and future legislation.

Description: This article on pensions and tax expenditures discusses the problems in the development of the numbers provided by the Office of Management and Budget. Tax reform proposals that quantify increases in tax revenue that would result from elimination of tax advantages of qualified pension plans are flawed in the author's opinion.

Description: Article from The Actuary November 1992 – Volume 26, No. 9 is about taxation of distributions from qualified retirement plans and considerations in IRA rollovers.