Description: Review of 2018 changes to retirement-related actuarial standards of practice in the US and Canada.

Description: Article from The Actuary February 1993 Volume 27, No. 2 highlights experience study on mortality from uninsured pension plans

Description: The author discusses and provides an example of how some companies’ enterprise risk management (ERM) programs are designed and implemented in ways that can unwittingly weaken the organization.

Description: This article is the first of two parts - the second part published in the December, 1981 issue of The Actuary - and provides a summary of Canada’s National Pension Conference. The author of this article, a participant at the conference, notes that the prevailing view in Canada is that the government and employer, not the employee, jointly share the responsibility of providing financial security in old age.

Description: This article discusses the U.S. military retirement system, an unfunded non-contributory defined-benefit plan, and the legislative proposal that would convert the system to an entry-age-normal funding method.

Description: The Actuary Vol. 22, No. 1. This article discusses the impact of a change in procedure in the financing of the US Military Retirement System. The change requires amortizing the past service liability. The impact will depend upon whether the amortization is achieved by increasing current taxes and decreasing the current deficit, or by merely increasing the national debt and leaving the current deficit unchanged. The author asserts that the new financing method will not weaken the financial condition of the military retirement system, and that it has the potential to strengthen its financial condition if the funding of the past service liability is handled appropriately.

Description: Retirement benefits have become a seamless worldwide web. Thus actuaries who go to war in the international arena are painfully aware of the impact of U.S. technology on the battlefield. The debut of that awesome awful weapon, ERISA, and all its derivatives has persuaded many countries to adopt counterparts.

Description: A pension actuary and a life actuary collaborate to express public pension liability and asset issues in terms and figures that an insurer would use

Description: The author reflects on the development and evolution of pension law since ERISA became effective in 1974. From: The Actuary, September 1999 – volume 33 - Issue 7.

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 discussed the following: how to choose the best pension assumptions and methods, how to arrive at interest assumptions, and the advantages of cost methods that reflect assumptions about new entrants and other changes in the group. 1975 Record Vol. 1, No. 3