Description: This article discusses the risks of retirement and how those risks impact attaining a secure retirement in a defined contribution world.

Description: Feature article discussing the creation and effects of orphaned VEBAs, Voluntary Employee Benefit Associations.

Description: Discussion of the challenges actuaries face in selecting an interest rate for the purpose of calculating Withdrawal Liability for a Multiemployer pension fund in the US. Recent court cases are referenced.

Description: Article from The Actuary February 1993 Volume 27, No. 2 highlights experience study on mortality from uninsured pension plans

Description: The Actuary Vol. 22, No. 1. This article discusses the impact of a change in procedure in the financing of the US Military Retirement System. The change requires amortizing the past service liability. The impact will depend upon whether the amortization is achieved by increasing current taxes and decreasing the current deficit, or by merely increasing the national debt and leaving the current deficit unchanged. The author asserts that the new financing method will not weaken the financial condition of the military retirement system, and that it has the potential to strengthen its financial condition if the funding of the past service liability is handled appropriately.

Description: The author reflects on the development and evolution of pension law since ERISA became effective in 1974. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: A pension actuary and a life actuary collaborate to express public pension liability and asset issues in terms and figures that an insurer would use

Description: A discussion of the various Pension Plan Asset Valuation Methods. FromThe Pension Forum, August 2001, Volume 13, Issue No. 1.

Description: SOA’s recently completed research project related to long term projects of health care cost trends for use in post retirement medical valuations.

Description: All things considered, caution needs to be applied to the use of so-called “standard” mortality tables. Sharpening up these blunt estimates by using individual assumptions reveals material differences in the structure of longevity, both between plans and within plans.