Description: This paper presents recursion formulas in relation to FAS 87, Employers Accounting for Pensions. From Transactions of Society of Actuaries 1987, Vol. 39.

Description: This discussion is about what extent have recent issues included disability income benefits, what's the recent experience and what modification of benefits can be taken to enhance attractiveness t purchasers of life insurance. From Transactions of Society of Actuaries 1961, Vol. 13 Pt. 2

Description: In the United States, things were never the same after a universal credit card, good for everything private and public, was adopted. It was agreed to use the Social Security number. Once put into effect, there were strange developments. This is satire.

Description: Actuaries have been thinking about how to improve North American retirement systems in big and small ways for a number of years. This web page contains Bob Berin’s thoughts on this topic from the September 1990 Pension Section News, followed by Cindy Levering’s update on the Retirement 20/20 initiative.

Description: Book review of a book on pensions written by Ralph Nader and Kate Blackwell. Review is relatively balanced, yet clearly points out the shortfalls of the analysis put together by Mr. Nader and Ms. Blackwell.

Description: It is the purpose of this paper to demonstrate how deposit and experience funds, in theory, develop and enter a dividend formula. Discussions of this paper are included.

Description: The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987. This is an accounting/actuarial standard with significant income statement and balance sheet implications. This article discuses the results of a survey of selected affected companies regarding the impact of this standard.

Description: In this article, the authors describe the flaws in our current determination of the Consumer Price Index CPI and other economic indicators, and propose a series of refinements for improving the CPI calculations. The article emphasizes the importance of accuracy, given the significant influence on business and investment policies, psychological effect on the marketplace, as well as on consumer confidence, and the direct impact on Social Security increases and other benefit plans.

Description: Book Review Pension Fund Excellence—Creating Value for Stakeholders by K.P. Ambachtsteere & D.D. Ezra Reviewed by Barnet N. Berin from Pension Section News, November 1998, Issue No. 38.

Description: The authors of this paper chose to consider a coterminous endowment insurance where the cash value is equal to the net level reserve. They wish to determine the relationship between the rate of increase in the cash value and the rate of increase in the amount of paid-up insurance purchased by the cash value. From Transactions of Society of Actuaries 1958, Vol. 10, No. 28.