Description: In recent months, many significant developments in Canada have affected employee benefits, particularly pensions. Other Canadian issues discussed in this article are unemployment insurance and taxation of pensions.

Description: This article provides a summary of the Actuarial Standards Board work and hearing evaluating whether a new ASOP is needed for public sector pension plans.

Description: Review of 2018 changes to retirement-related actuarial standards of practice in the US and Canada.

Description: The Federal Employees' Retirement System 'FERS', enacted into law on June 6, 1986, covers civilian employees of the U.S. Government who were hired after 1983. FERS supplements Social Security with a basic annuity plan and a thrift-savings plan. The Civil Service Retirement System 'CSRS' remains in effect for employees hired before 1984 who do not elect to transfer to FERS. Besides discussing the benefit changes, this paper covers the following related subjects of broader interest: 1. The federal legislative process, including the roles of interest groups, the Congress and the Administration, and the actuaries assisting them, 2. Investments in stocks and bonds by the new thrift plan, and why these use index funds, and 3. How FERS serves as a model for other large public retirement systems, using a defined contribution plan to help meet its retirement objectives and giving the private sector opportunities to provide benefit services. From Transactions of Society of Actuaries 1988, Vol. 40, Pt. 1.

Description: This panel discussion is about public pension plans including nondiscrimination issues, plan design issues, funding, political considerations, public plans as a source of budget revenue and other current topics. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: Summary: Deferred Retirement Option Plans DROPs are one of the hot topics for the public sector's retirement. DROPs allow for the accumulation of large lump sums for participants who work beyond their normal retirement age. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 42PD

Description: This presentation from Session 73 of the SOA June 2005 New Orleans Health/Pension Spring Meeting discusses the emerging risks faced by Social Security, Medicare, and other public sector retirement plans. From the Record of the Society of Actuaries, Vol. 31, No. 2.

Description: This discussion reviews benefit design, differences in funding methods and actuarial assumptions, political considerations and current studies and possible future legislation. From Record of Society of Actuaries, Vol. 1, No. 3.

Description: Response to David Kausch’s comments on the paper.

Description: This paper first discusses the history of the legislation of the joint and survivor benefits for the uniformed service personnel. It then goes on to address the specific actuarial assumptions made and the formulas developed for applying these assumptions for adaptability to the UNIVAC. This paper closes with specific programming procedures involved in using the UNIVAC.