Description: An analysis of the revamped state sponsored retirement income pension gives insight into design and funding elements that might figure in reforming social security in the United States.

Description: Other Post Employment Benefits OPEB deals with the promise of providing coverage for post employment non-pension benefits such as health care and life insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public entities to value and recognize the liability of post employment non-pension benefits.

Description: Presented for discussion are two research reports: Public Employee Retirement Plans Research: Experience Studies, Valuation Reports and Unfunded Liabilities, and Pension Plan Termination in Ontario since 1988. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: Randolph’s Bonanza Bigger Than Expected by M.D. Drysdale from Pension Section News, January 1998, Issue No. 35.

Description: A reprint of testimony Carol Bogosian made to the ERISA Advisory Council providing guidance on employee disclosures based on SOA post retirement research.

Description: Update of RSC members, planned activities for 2018, retirement 20/20 for public sector plans.

Description: The U.S. Bureau of the Census has rightfully earned a reputation for technical excellence. However, the author has run across an instance where this venerable, distinguished agency went sadly astray - namely, in connection with the number and proportion of employees of state and local governments who are covered by Social Security and Disability Insurance.

Description: The author presents his views on the funding of the French rail workers’ pension system.

Description: Comments on Robert North’s paper, a real case study of disclosing MVL in a public employee retirement system.