Description: A discussion of pension reform in China at the time of the July 1997 introduction of a new unified pension system.

Description: Part Two of a 3 part discussion of: Social Security System for the 21st Century. This part outlines some of the key characteristics of the viable social security system of the 21st century.

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

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: Discussion of the need to understand the implications of demographic and family diversity for the design of retirement programs. The design of retirement programs is a design of programs for the elderly, who are more often women, because women live longer and because their work histories often lead to reduced levels of pension and social security benefits.

Description: The author discusses a perceived loophole in the Social Security system whereby an employer could reduce employees’ wages by all or a portion of their Social Security payroll tax and then pay this tax for the employees. This procedure, which had been little used through the years except by householders employing domestic workers, was dubbed “FICA-II,” and the article notes that 1980 legislation prohibited the practice other than for domestic workers and a few other limited exemptions.

Description: This article introduces the special rules that apply to employees of state and local governments that choose to be covered by the U.S. Social Security program.

Description: History of different treatment of men and women under the rules of the U.S. Social Security program.