Description: A new occupational, or corporate, pension law the, Employee Retirement Security Act or “ERSA”, was passed by the Republic of Korea National Assembly on Dec. 29, 2004. It will allow for private sector defined benefit and defined contribution pension plans for the first time in the world’s 10th largest economy.

Description: Article The Manhart Case by Webster, September 1978, Volume 12, Number 7

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Table of contents for Volume 1, Issue No. 2 of The Record of the Society of Actuaries. These records were taken from the New York meeting, April 17-18, 1975.

Description: Article The Pensions Scene In Canada by Ezra in The Actuary, September 1978, Volume 12, Number 7

Description: Discusses changes made to the Canadian pension system over time, recent actions and actuaries' role in this.

Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

Description: A discussion of substantial surpluses accumulated in defined benefit funds in South Africa and the legislation that resulted.

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

Description: Reports the comments of Chris Bone, Chair of the SOA's Retirement Systems Research Committee, on the pension funding changes tucked away in the General Agreement on Tariffs and Trade Congress passed in December.