Description: Read the ARCH 2013.2 editor's comments.

Description: This article contains reviews of the following books published in 1992 and 1993: 1. 'Demography and Retirement' by Anna M. Rappaport and Sylvester J. Schieber, 2. 'Health Insurance Answer Book' by John D. Reynolds and Robin N. Bischoff and 'Health Insurance Answer Book, 1993 Cumulative Supplement' by Thomas A. Darold, and 3. 'Value of Pensions in Divorce' by Marvin Snyder. From Transactions of Society of Actuaries 1993, Vol. 45.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This is an interview of actuary Cary Franklin who responds to various questions about multiemployer plans with the intent of educating those readers who do not practice in that area.

Description: This is a summary of a multi-faceted research project focusing on how to help people better manage money when they no longer can. Article includes interviews with the three co-researchers. Research is focused on understanding when people need help and what actions will encourage them to make proper arrangements. Research includes focus on words and actions that lead to implementation of plans. The team is multi-disciplinary and the research included interviews with experts and individuals, focus groups, and a survey. The research was sponsored by the Society of Actuaries Aging and Retirement strategic research initiative.

Description: This section of book reviews covers topics of pension mathematics, cost of hospital care, variable life insurance, probability theory and early retirement programs. Also included in this article is information from U.S. National Center for Health Statistics. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 1, No. 68.

Description: The main focus of this article revolves around pension plans and their funding levels.

Description: In this inaugural, rotating-author column from CERAs Chartered Enterprise Risk Analysts, Minaz Lalani provides insights into the different actions that key stakeholders governments, employers, markets/financial institutions and individuals can take to manage the systemic risks that affect retirement systems in the current environment.

Description: Discusses a report prepared by Frank Kleiler for the US Department of Labor on a survey he conducted of the Canadian pension situation. Includes both the private and public pension systems.

Description: International Section Newsletter, April 2005, Issue No. 35. This article pertains to offshore pension plans and their role in global pension plans. It discusses the rationale for setting up an off-shore pension plan, determining a location, benefit design, required funding, establishment and operation and trusteeship and administration