Description: COVID-19 has changed the lives of most Americans and there are very important issues for retirees and near-retirees to consider.

Description: The secretary of the SOA looks back over the last five years at changes in the life insurance business and the actuarial profession.

Description: This is a transcript of a session at the Spring 1975 Meeting in New York and discussed the impact of economic conditions on current pension plan design, funding indexed benefits, investment of pension funds, actuarial responsibilities under ERISA and future outlook. 1975 Record, Vol.1, No.2

Description: As the population and workforce age, it is important to rethink how and when we retire. This article provides a big picture overview of issues related to opening up more options for exit from the labor force and gradual retirement. It reviews developments in the last few years that are important including the growth of gig employment, more remote work, more technology, workforce shortages, and changes in employee benefits that previously were a barrier to gradual retirement. It calls for more focus on adaption to the aging society. Several publications are cited and it includes a reference list.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: In response to the large volume of acquisitions in recent years, many corporations have implemented defensive measures to make themselves less desirable acquisition targets. A number of techniques involving employee benefits programs can be part of a corporation’s anti-takeover posture. These techniques generally attempt to accomplish imposing a new, significant liability, or cash commitment on the hostile bidder, or placing a block of stock in “friendly” hands.

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

Description: This is a review if the book, 'The Promise of Private Pensions: The First Hundred Years' by Steven Sass. The book is about the history of pension plans before the enactment of ERISA. Unlike texts about recent and current pension developments, this book will not be outdated by ongoing pension activity.

Description: This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution requirements.

Description: Feature article discussing how in the last couple of years many people have been talking about environment, social and governance (ESG) investments and what they are