Description: This article summarizes the views of the Interagency Task Force about the need for regulation of private pension plans with a focus on protecting vested benefits.

Description: Read the June 2017 issue of Pension Section News published by the Pension Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Hear from the staff fellow on themes in the October Retirement Section News published by the Retirement Section.

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.

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: Article from The Actuary, April 1986, Volume 20, No. 4 is an editorial on later retirement. There is indication that workers may eventually stay in the work force longer based on the 1983 amendments to the Social Security Act.

Description: Description of Social Security COLA for December 2020 and wage-indexed program parameters for 2021.

Description: The article endorses broader use of lifetime income in DC plans. It explains why the use of DB plans will continue to decline. The article points out that plans sponsors will not willingly take on additional ERISA fiduciary exposure. The article endorses three regulatory reforms that would increase the use of lifetime income in DC plans. 1. A robust annuity issuer safe harbor that would free employers from fiduciary exposure for putting an annuity provider on the DC platform. 2. A requirement that a plan offer a lifetime income option to qualify for the 404(c) safe harbor. 3. A revision to 404(c) to allow plan sponsors to allocate part or all of the employer match to lifetime income.

Description: A critique of the SOA's co-sponsoring of the Manhart Brief which addressed sex discrimination in pension rates. The critique argues that the brief fails to satisfy standards of academic rigor reflected in other SOA publications.

Description: Responding to Sandy Mackenzie's "Report", these comments primarily suggest additional disclosures for assessing public pension plan financial heath.