Description: This article presents a summary of ideas discussed in a 1999 symposium on the subject of the pros and cons of privatization as an element of the U.S. Social Security system. The four main topics addressed were: 1. Overview of Social Security reform. 2. Pros and cons of privatization. 3. Impact of privatization. 4. Practical issues of privatization. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This overview of the pros and cons of individual accounts and the paygo system was offered by two speakers at the 1999 symposium, “Impact of Social Security Privatization on Retirement Income. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: A review of the last 50 years, concluding that the insurance industry in Canada has been slow to react to consumers' shift in focus from long-term security to rate of return.

Description: The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987. This is an accounting/actuarial standard with significant income statement and balance sheet implications. This article discuses the results of a survey of selected affected companies regarding the impact of this standard.

Description: A review of the book 'Indexation of Pensions and Other Benefits' by Robert J. Myers, which deals with the indexing of Social Security and government employee pension plans in the U.S., Canada, and other countries, as well as private pension plans, for which the author advocates the voluntary adoption of automatic indexing.

Description: A review of the book Public and Private Pensions in Canada: An Economic Analysis by J. E. Pesando and S. A. Rea, Jr.

Description: The Financial Accounting Standards Board has developed a data bank containing information about pensions and changing prices, extracted from 1,100 companies’ annual reports.

Description: This article is a summary of a paper called Valuation of Final-Salary Pension Schemes by R. B. Colbran, F.I.A. submitted to the Institute of Actuaries in London last April. It includes a review of major ways in which United Kingdom and North American actuaries differ in their approaches of valuing these plans.

Description: We are pleased to have received, in response to our June editorial, What Say We?, the views of eight actuaries on the doubts about the private pension system that were expressed by Karen W. Arenson in the New York Times.

Description: Other Post Employment Benefits OPEB deals with the promise of providing coverage for post employment non-pension benefits such as health care and life insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public entities to value and recognize the liability of post employment non-pension benefits.