Description: This article provides information on the valuation of liabilities, in particular, lump sums, under the Pension protection Act. From the Pension Section News, September 2008, Issue No. 68.

Description: This is an essay on the measurement of the reasonableness of each individual non-economic actuarial assumption. From the Pension Section News, September 2008, Issue No. 68.

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: This article describes the library of material created by The Pension Finance Task Force on the SOA Web site containing well over 100 papers, essays, articles, and newsletters. Links to this information is provided. From the Pension Section News, September 2008, Issue No. 68.

Description: The article presents a retiree's perspective and personal experiences & considerations in managing risks & challenges in retirement distribution.

Description: This article discusses adjusting IRC 415 limits for prior distributions. The proposed IRC 415 regulations issued last May contained guidance regarding how to adjust the benefit limits for prior distributions. This is commendable on the part of the IRS. How to adjust the IRC 415 limits for prior distributions has long been a source of confusion even for experienced pension actuaries. The best methodology is not immediately clear, and some methods have become common practice even if they can lead to inconsistent or unreasonable results. From Pension Section News, January 2006, No. 60.

Description: Summary of current Pension Section activities, including continuing education opportunities.

Description: Outlines a collective structure that can be used to convert a lump sum payout into a lifetime income stream, with a 2% COLA that is contingent on funded status and with a smoothed pricing for the annuity conversion factor.

Description: An article describing the low cost virtual learning opportunities available to actuaries through the SOA web site.

Description: A summary of the Pension Section Council activities including research projects, the establishment of guiding principles, and its financial statement.