Description: This articles features three study notes for used for the Retirement Benefits course 8 exam: Current Issues in Social Security by Steven McKay Mortality Tables for Pension Plans by D. Grubbs and M. Oliver and Valuation of Pension Benefits for Disabled participants by Edward Sypher

Description: ASOP No. 6 Exposure Draft Provisions Relating to Community Rated HMO Contracts by J. Richard Hogue from Pension Section News, February 2002, Issue No. 48.

Description: Excerpts from the PBGC Actuarial Valuation Report—2002 which provides greater detail concerning the valuation of future benefits than is contained on the PBGC's Annual Report.

Description: A listing of all the limitations in effect for 2002.

Description: Provides a summary of key points from the ERISA Advisory Council Report on Outsourcing (2014). The report provides interesting and important perspectives and the article encourages the reader to look at the report and consider the issues raised.

Description: An excerpt from the 2002 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds section which presents the assumptions and methods underlying the actuarial estimates.

Description: The author presents the perspective that employers use of PBGC guarantees may cost taxpayers in the long run and suggests that Congress should address this issue.

Description: This article provides an excerpt from the PBGC Actuarial Valuation Report with greater detail concerning the valuation of future benefits than is presented in the PBGC's Annual Report for 2000.

Description: The impact of bond default risk on retirement benefit obligations describes how the probability default on a bond is similar to the probability of death for an annuitant. Bonds are used to cash flow match retirement obligations cash flows to funding from bond. Just as the probability of non-payment happens on the liability side, we can do the same with selected bonds. The end result may be an adjustment to the discount rates used.

Description: This excerpt from the 2001 Annual Report of the Board of Trustees of the Federal Hospital Insurance Trust Fund describes the basic methodology and assumptions used in the estimates for the intermediate assumptions. Also presented are the projections of program costs under the twp alternative sets of assumptions.