Description: A response to the comments on the paper.

Description: The panel presents the technical details of calculating the deficit reduction contribution as changed by the Retirement Protection Act of 1994. Also covered are the new solvency maintenance requirements and changes to the full-funding limitation. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Excerpts from the PBGC Actuarial Valuation Report—2002 which provides greater detail concerning the valuation of future benefits than is contained on the PBGC's Annual Report.

Description: A discussion of substantial surpluses accumulated in defined benefit funds in South Africa and the legislation that resulted.

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: Interview with Blaine Aiken to learn about recent developments in fiduciary responsibility and financial and retirement advice. New developments will extend the fiduciary requirements financial advisors are subject to. These developments are linked to changes in the code of ethics that apply to CFPs.

Description: Interview with Andrea Sellers and Julie Curtis who share their knowledge and experiences related to serving on the ERSIA Advisory Council.

Description: Feature article about the different types of retirement systems throughout the world and how watching what they do could help the U.S. retirement system.

Description: Article from The Actuary November 1992 – Volume 26, No. 9 is about taxation of distributions from qualified retirement plans and considerations in IRA rollovers.

Description: Provides some background on the new regulation, 'The Administrative Measures on Enterprise Annuity Fund', and comments on key issues this poses for corporate pension plans.