Description: A review of the last 50 years, concluding that the insurance industry in Canada has been slow to react to consumers' shift in focus from long-term security to rate of return.

Description: The Financial Accounting Standards Board has developed a data bank containing information about pensions and changing prices, extracted from 1,100 companies’ annual reports.

Description: This article is a summary of a paper called Valuation of Final-Salary Pension Schemes by R. B. Colbran, F.I.A. submitted to the Institute of Actuaries in London last April. It includes a review of major ways in which United Kingdom and North American actuaries differ in their approaches of valuing these plans.

Description: This article is about how the new Flexible Education System - FES -will better meet the basic education needs of pension actuaries, particularly consultants.

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: The world’s largest purchaser of goods or services is the U.S. government. Purchases range from simple paper clips to sophisticated weapons systems. Most government purchases are made through competitive techniques. This articles discusses the differences in determining pension costs for Government Contractors between the rules determined by FASB, ERISA and CAS Cost Accounting Standards.

Description: Detailed information about a Measurement Framework to evaluate existing designs and to illustrate how certain designs do or do not meet the fundamentals and where tradeoffs lie.

Description: This article is a fictional summary of a speech by the Secretary for Retirement Incomes at the World Labor Group Conference in the year 2000.

Description: Anna Rappaport's review of the book, Cyberbug, by Michael Cowell The story follows an imaginary actuary and his family into the 21st century and tells how the dramatic changes around them alter their lives.

Description: The subject of this brief article is “Individual Retirement Accounts, Actuarial Note No. 1-77, U.S. Railroad Retirement Board,” which summarizes the principal eligibility conditions for individual retirement accounts under the Employee Retirement Income Security Act of 1974 including the liberalizations under the Tax Reform Act of 1976.