Description: A reprint of testimony Carol Bogosian made to the ERISA Advisory Council providing guidance on employee disclosures based on SOA post retirement research.

Description: This paper addresses the issue of the manner in which financial resources are measured within government budgets, how this measurement of resources might affect public budget decisions, and how the interaction of the budget with the actuarial model can lead public budge managers to engage in financially damaging transactions such as pension obligation bonds.

Description: Paper examines some of the underlying issues associated with public pension plan benefits and financing. It reviews concerns related to intergenerational equity and problems in maintaining the funded status of public DB retirement plans.

Description: Abstract of paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.

Description: The article presents a number of approaches to communicating and discussing risk with employer and retirement board members.

Description: Paper examining the degree to which certain actuarial methods satisfy public pension plan funding objectives.

Description: Paper discusses transition considerations if bond-based discount rates are used for funding public pension plans.

Description: Part 2 proposes solutions to the second of three flaws of the current financial model to obtaining the fair value of the public sector employer’s pension benefit liability.

Description: A comparison of recently used mortality assumptions among state-based and large-city public pension plans to the Pub-2010 Mortality Tables.

Description: This is a letter to the readers of the newsletter describing the content of the publication.