Description: The purpose of this article is to demonstrate that the virtues of “marked-to-market” pension accounting are greatly exaggerated for both public and private pension plans. It is demonstrated that the “marked-to-market” paradigm, as applied to pensions, is based on a questionable economic foundation and may produce plenty of “misinformation” of its own. From the Pension Section News, September 2008, Issue No. 68.

Description: The author presents an overview of the Conference and highlights the controversy and discussion about the appropriate ways to measure assets and Liabilities for public sector pension plans. From the Pension Section News, September 2008, Issue No. 68.

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

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

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: Response to David Kausch’s comments on the paper.

Description: The SOA hosted the 2009 Public Pension Finance Symposium in Chicago, May 18–19 2009. Tom Lowman provides us with a short and insightful summary of each session from the symposium.

Description: This article discusses some of the ideas of pension finance, how to present such information, and how it was presented to the New York City Retirement Systems (NYCRS) in a way that made it available to other interested parties, including the public.

Description: In February 2008, the American Academy of Actuaries and and the Society of Actuaries Pension Section Council co-sponsored a lively roundtable discussion of the role of funding, disclosure and investment for public pension plans. This article presents the author’s observations and interpretations of the roundtable discussion.

Description: This editorial highlights the current debates regarding public sector plans, the activities of the Pension Section Council to support the debate, and encourages actuaries to participate in the resolution for an optimal outcome. From the Pension Section News, September 2008, Issue No. 68.