Description: Recent studies have suggested that teachers would be better off with DC or Cash Balance plans than with DB. Detailed data from CalSTRS support the opposite.

Description: Article Retirement To Chaos by Smith in The Actuary, March 1979, Volume 13, Number 3

Description: The editorial provides an overview of articles in this issue that explore and illustrate solutions to current retirement challenges.

Description: Overview of the newly released final version of the Canadian Accounting Standards Board's Section 3462, Employee Future Benefits, and its effect on pension and post-employment-plan accounting.

Description: This presentation is an open forum from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The speakers, members of the Pension Committee of the Actuarial Standards Board [ASB], present an update on the ASB’s exposure drafts of actuarial standards of practice intended to provide detailed guidance on setting economic assumptions for pension plans. The session is concerned with selecting actuarial assumptions, specifically economic assumptions, for measuring pension obligations. The speakers note that in addition to providing guidance to actuaries, the standards are designed to help users of our work product understand what actuaries consider in determining their assumptions. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.