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: A new mortality valuation standard, the 1994 Group Annuity Reserve Table, is being proposed for new group pension business. This article discusses the industry concerns with the change from a static table to a generational table based upon mortality improvement factors.

Description: Feature article about the different types of retirement systems throughout the world and how watching what they do could help the U.S. retirement system.

Description: Discusses the recent changes to U.K. pensions legislation.

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: 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.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

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

Description: Provides some background on the new regulation, 'The Administrative Measures on Enterprise Annuity Fund', and comments on key issues this poses for corporate pension plans.

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.