Description: This report presents the results of the work undertaken in response to the SIPF’s request. The premise of this work is that there is a need for a concise but still comprehensive and focused report on the financial health and prospects of state and municipal plans to give stakeholders the overview they need to come to informed opinions about the need for changes to the structure of these plans. The report needs to strike a balance between narrative and quantitative indicators of a plan’s financial health.

Description: This paper presents the details of the actuarial implications of amendments to the Railroad Retirement Act. From Transactions of Society of Actuaries 1952, Vol. 4, No. 10.

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: A comparison of Social Security benefits, for a hypothetical new entrant to the program, between the 1972 Social Security Act and the 1977 Social Security Act.

Description: This discussion explores advanced funding of pension benefits under public employee retirement plans and if annual reports to participants under public employee retirement plans should include information as to the financial operation of the plan. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: Chapter 4 discusses a range of actuarial issues associated with DROPs. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Attendees learn how the public sector bargaining process works and learn the role of the actuary in that process. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 29pd.

Description: The SOA hosted the 2009 Public Pension Finance Symposium in Chicago, May 18–19 2009. Tom Lowman provides us with a short and insightful summary of each session from the symposium.

Description: This article discusses the valuation and funding of the military retirement system under Public Law 98-94, signed September 24, 1983.

Description: This paper is directed principally at the broad question of financing the fifteen federal retirement systems which cover various classes of federal employees. Additionally included is a discussion of the paper with comments from a number of actuaries and the author's review of the discussion. From Transactions of Society of Actuaries 1964, Vol. 16, Pt. 1, No. 46.