Description: The September 2014 Issue of the Financial Reporting Section's newsletter, The Financial Reporter

Description: This article contains reviews of the following books: 1. 'Fundamental Mathematics of Life Insurance' by Floyd S. Harper and Lewis C. Workman, 2. 'Mathematics of Compound Interest' by Marjorie V. Butcher and Cecil J. Nesbitt, 3.'Compound Interest and Annuities-Certain' by D. W. A. Donald, 4. 'Demography' by P. R. Cox, 5. 'The Spirit and the Uses of the Mathematical Sciences' edited by Thomas L. Saaty and F. Joachim Weyl, 6. 'Ethics, Morality, and Insurance' by John D. Long, 7. Reports of the 1971 Advisory Council on Social Security, 8. 'Medical Care at Public Expense' by Mark V. Pauly 9. 'Eleventh Actuarial Valuation of the Assets and Liabilities under the Railroad Retirement Acts as of December 31, 1968, with Technical Supplement' by the Railroad Retirement Board, 10. 'Nouvelles tables-types de mortalité' by Sully Ledermann, 11. 'A Table of Expected Working Life for Men, 1968' by Howard W. Fullerton, 12. 'Disability-Determination and Evaluation' by Henry H. Kessler, 13. 'Industrial Safety Statistics: A Re-examination' by Jerome B. Gordon, Allan Akman, and Michael L. Brooks, 14. 'Pensions and Severance Pay for Displaced Defense Workers' by Hugh Folk and PauI Hartman, 15. 'Trends and Variations in Fertility in the United States' by Clyde V. Kiser, Wilson H. Grabill, and Arthur A. Campbell, 16. 'Benefit Plans in Junior Colleges' by Francis P. King, 17. 'The Consumer's Guide to Insurance Buying' by Vladimir P. Chernik, and 18. 'Private Pension Scheme Finance' by Sylvia and Leslie Tutt. Notices of other studies and articles are also included. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 67.

Description: Chairperson's welcome to the RS and thoughts about our future.

Description: Collective Defined Contribution Plans offer an option in plan design that lies somewhere between defined benefit and defined contribution plans. This is achieved by fixing the contributions to the plan, but allowing benefits to fluctuate based on experience. This article provides a basic summary of how they can be structured. There are limitations to their use in the US, but are gaining in popularity elsewhere around the globe.

Description: Interview with the current Chair of the Retirement Section Council, describing the work of the Council and other topics.

Description: COVID-19 has changed the lives of most Americans and there are very important issues for retirees and near-retirees to consider.

Description: This article provides some insights into how actuaries can quantify DC plan risks.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This paper discusses the equitable disritibution from defined contribution plans upon marital dissolution. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: A Paper to Note The Vital Connection, an ERIC Publication by Joseph Applebaum from Pension Section News, February 1999, Issue No. 39.