Description: Discusses key issues to improve the retirement system in the U.S. in a primarily defined contribution environment. Focuses on age at retirement, how people retire, and covering risks including disability and longevity risk. Some ideas are feasible within current environment and some require policy change.

Description: This article presents and overview of the PBGC Actuarial Valuation Report from 2005. From Pension Section News, September 2006, No. 62.

Description: This article announces the publication of Phase II of Factors Affecting Retirement Mortality FARM by Victor Modugno. This article also provides a brief summary of the publication and its availability. From Pension Section News, March 2004, Issue No. 54.

Description: Table 2 for 2009 Pension Section Survey: Update and Action Plan showing the Pension Section's plans for continuing education and the expected timeframe

Description: Table 3 for 2009 Pension Section Survey: Update and Action Plan showing Pension Section's plans for Communications and their timeframe

Description: In the U.S. in the late 1980’s, the Internal Revenue Service was taking steps to try to institute explicit boundaries for the actuarial assumptions being used in 'funding' valuations to determine the appropriate contribution levels for small pension plans. This article was written in the context of that environment, to defend the rights of actuaries to their professional judgement. The courts eventually supported this perspective.

Description: This article describes a new pension accounting standard for multinational companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News, April 1998, Issue No. 36.

Description: On June 26, 2007, the U.S. Conference Board sponsored a webcast on phased retirement. There were several interesting aspects of the webcast and ensuing discussion including: 1. Polling results, 2. Case studies about how employers have implied phased retirement programs, including examples of how employees are moved from job to job as they entered phased retirement, and 3. Participation by a number of employers indicating their interest in the topic. This article focuses on the first two of these three elements.