Description: Discussed are some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics included are calculation of lump sums, 415 limits, creation of the missing participants program, elimination of the excise tax for some non deductible contributions, and changes in the variable rate program. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This paper studies the variability of pension costs and fund levels under various funding methods. From Actuarial Research Clearing House 1990, Vol. 1.

Description: This research paper investigates health care costs in the last year of life. This paper looks specifically at the issues of measurement of retiree health care costs when the baseline healthcare costs are measured in terms of the last year of life costs and maintenance costs.

Description: A mathematical framework for benefits and choices must be created to model benefit selection. This paper creates such a framework by defining benefit plans as reimbursement functions. These are then used with a defined choice function to calculate the cost deviation due to selection. Finally, utility functions can be applied to this framework to predict choice.

Description: 1958 Report follows the pattern of an earlier 1953 report of the Special Committee on Experience under Self-Administered Retirement Plans TSA 1953 Reports, 52. This report reflects experience with pensioner mortality only, updating the experience from the 1953 report, and adding the experience of five other groups.

Description: The military retirement system is a funded, noncontributory, defined-benefit plan that includes nondisability retired pay, disability retired pay, and survivor annuity programs. This article discusses the additional benefits created by the Military Retirement Reform Act of 1986.