Description: This 1981 article is a discussion of pension reform in Canada, noting that in the last four years there have five government-commissioned studies, resulting in various recommendations covering government and private sector plans. There was consensus on several conclusions - namely that there is too much poverty among the elderly, particularly women, current vesting and portability rules hurt mobile workers, and inflation needs to be addressed.

Description: This article on pensions and tax expenditures discusses the problems in the development of the numbers provided by the Office of Management and Budget. Tax reform proposals that quantify increases in tax revenue that would result from elimination of tax advantages of qualified pension plans are flawed in the author's opinion.

Description: This article is a review of the book “Public Employee Pension Funds,” by Robert Tilove, published in 1976 by Columbia University Press. The book concentrates on the major public policy issues affecting plans of state and local governments. A more detailed review of this book will be published in the “Transactions.”

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the future, if any, of defined-benefit pension plans, and whether they have been “legislated” out of existence, in particular the role of the Internal Revenue Service as the primary regulator of pension plans. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This paper is a response to the comments on the Tracker Plan, a concept for U.S. pension reform.

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 presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Participation requirements, minimum vesting standards, joint and survivor annuity benefits, maximum limitations, special problems under offset plans, & impact on defined benefit vs. defined contribution plans. 1975 Record, Vol.1, No.3

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on the effects of the Economic Recovery Tax Act of 1981. Topics included: 1. Background - the provisions of ERTA 2. IRAs 3. Trasops 4.Stock options _.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .

Description: Diverse Risks 2016 Call for Essays