Description: This paper, presented by Gordon J. Munro at the Eastern Spring Meeting of the Society of Actuaries, held March 24-25, 1960 in Washington, D.C., determines monetary functions of group annuity mortality based on the Ga-1951 Male Table, projected to 1960 by Projection Scale C. Includes discussion and errata sheet. From 1960 Transactions Vol. 12, No. 33.

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: It is the purpose of this paper to demonstrate how deposit and experience funds, in theory, develop and enter a dividend formula. Discussions of this paper are included.

Description: This article discusses female and male mortality rates, the lower mortality rate of females and the ramifications of the increasing female population in terms of equitable treatment and their roles in the workforce.

Description: In this paper, mortality trends of males and females are examined from the beginnings of the human species until the present. Future projections are also made, and the implications of the widening gap in survival rates of women vs. men is discussed.

Description: Full version of Pension Section News, November 1998, Issue No. 38.

Description: Full version of The Actuary, December 1995, Volume 29, No.10.

Description: Actuarial literature in the twenty-five years includes discussions of a well known inequality. Among the recent papers on various aspects of this classic result are those by Berin 1970, Olson 1975 and Sarason 1960. A standard method for achieving this inequality uses Jensen's inequality. This is the method used by Bowers, et al 1983. We will also employ this method in an attempt to learn about it.

Description: Book review of a book on pensions written by Ralph Nader and Kate Blackwell. Review is relatively balanced, yet clearly points out the shortfalls of the analysis put together by Mr. Nader and Ms. Blackwell.

Description: This presentation of the panel discussion from the 1977 Record of the SOA Vol. 3 No. 4 examines pension valuation and assumptions particularly assumption setting for Social Security Benefits, assumptions and methods for smaller plans, early retirement assumptions and funding of supplementary benefits, gain/loss and valuation assumptions.