Description: The 2006 Pension Benefit Guaranty Corporation PBGC Annual Performance and Accountability Report and the 2006 Annual Report of the PBGC each contain a summary of the results of the Sept. 30, 2006 actuarial valuation. The purpose of the separate Actuarial Valuation Report is to provide greater detail concerning the valuation of future benefits than is presented in PBGC's Annual Report.

Description: This section describes the basic methodology and assumptions used in the estimates for the HI trust fund under the intermediate assumptions. In addition, projections of HI and SMI costs under two alternative sets of assumptions are presented. From Pension Section news, September 2004, Issue No. 56.

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.

Description: Your Continuing Education Team has two primary areas of responsibility. In addition to our work on the programming for the spring and annual meetings, we plan and deliver pension-focused webcasts for the SOA.

Description: This article discusses pension plans in North America as compared to pension plans in Japan from the perspective of the author, who has lived in both places, currently residing in Japan. From Pension Section News, January 2006, No. 60.

Description: The purpose of this article is to demonstrate that the virtues of “marked-to-market” pension accounting are greatly exaggerated for both public and private pension plans. It is demonstrated that the “marked-to-market” paradigm, as applied to pensions, is based on a questionable economic foundation and may produce plenty of “misinformation” of its own. From the Pension Section News, September 2008, Issue No. 68.