Description: Article from The Actuary October 1992 – Volume 26, No. 08 is a book review of Social Security: What Every Taxpayer Should Know

Description: The objective of this study is to measure the amount of surplus which would be needed by a pension plan to account for the risk of insufficient return on assets. From Current Pension Actuarial Practice In Light of Financial Economics Symposium, M-RS04-1.

Description: A discussion of regulatory considerations for pension plans considering the use of longevity risk hedging contracts in Canada.

Description: Abstract for a paper that attempts to identify defined benefit plan design principles that provide valuable employee benefits at reasonable costs. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1. Presented at The Future of Pension Plan Funding and Disclosure Symposium held July 14-15, 2005 in Washington, DC. This monograph is a case study.

Description: Jill Hoffman’s report on 2010 actuarial activities in Singapore and Cathy Lyn’s report on the 2009 activities in the Jamaica .

Description: This paper examines actuarial pension models and the methodologies those models offer, and introduces a new liability concept that eliminates certain inconsistencies that exist in the models. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This paper takes the position that the most significant impact of pension funds on the U.K. economy relates to the costs imposed by extreme mismatching between their financial assets and liabilities. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This paper shows an approach whereby future asset returns and liabilities are modeled taking into account the probability of various returns. It develops an asset-smoothing approach that uses an expected return on the asset mix and averages both historical and projected asset values. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: The purpose of this article is to demonstrate that the virtues of “marked-to-market” pension accounting are greatly exaggerated for both public and private pension plans. It is demonstrated that the “marked-to-market” paradigm, as applied to pensions, is based on a questionable economic foundation and may produce plenty of “misinformation” of its own. From the Pension Section News, September 2008, Issue No. 68.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.