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

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

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: This article discusses the cost of vesting under TEFRA's accelerated benefit accrual and vesting rules for top-heavy plans.

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

Description: Full version of The Actuary Newsletter Special Edition - November 1974: Review of ERISA provisions

Description: The SOA Research Committees have selected a research team for the Actuarial Aspects of Continuing-Care Retirement Communities CCRC Research Project. The team is directed by William E Bluhm and Stanley A. Roberts of Milhman & Robertson, Inc.

Description: This article is about how the new Flexible Education System - FES -will better meet the basic education needs of pension actuaries, particularly consultants.

Description: This article explores how differing sets of seemingly reasonable assumptions can provide materially different results in a pension valuation.