Description: This article is the presentation given by David Blitzstein at the Future of Pensions track at the 2005 CCA/SOA Employee Benefits Spring Meeting. It discusses the unraveling of the defined benefit pension system and what must be done to save it. From Pension Section News, September 2006, No. 62.

Description: This article reviews the responsibilities undertaken by Enrolled Actuary and highlights compliance concerns. From Pension Section News, April 1998, Issue No. 36.

Description: The military retirement system is a funded, noncontributory, defined-benefit plan that includes nondisability retired pay, disability retired pay, and survivor annuity programs. This article discusses the additional benefits created by the Military Retirement Reform Act of 1986.

Description: The U.S. Internal Revenue Code prohibits qualified pension and profit sharing plans from discriminating in favor of highly compensated employees. It states that a plan is not discriminatory merely because contributions or benefits are a uniform percentage of pay. In addition, the code allows some disparity between highly compensated employees and other employees with respect to their contributions or benefits as a percentage of pay.

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 article provides a summary of the Pension and Employee Benefit Act of 1967 bill S.1103 introduced by Senator Javits of New York. If enacted, it would have far reaching implications.

Description: This article summarizes 2004 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to qualified retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts and long-term care plans, 2. PBGC guaranteed benefits, 3. Federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. Covered Compensation. From Pension Section News, March 2004, Issue No. 54.

Description: This article summarizes 2005 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts, health savings accounts, high-deductible health plans and long-term care plans, 2. PBGC guaranteed benefits, 3. federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. covered compensation. From Pension Section News, January 2005, Issue No. 57.

Description: Article discusses the final income tax regulations on integration of qualified pension plans with social security which were published in final form on Nov. 13, 1968.

Description: This article provides an update on various legislative and regulatory activities including, allowing individual variable annuities, federal standard for fiductiary responsibitlity with respect to pensions, policy loan interest rate and credit insurance issues.