Description: Acquiring a U.S. Operation—A Primer by Valerie Lopez-Zinzer from International Section News, October 2004

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

Description: The International Section Council in conjunction with the Actuaries without Borders section of the IAA and the Azerbaijan Actuarial Association recently sponsored a three-day seminar focused on retirement benefits in Baku, Azerbaijan.

Description: Discussion of the importance of trust law in North American qualified retirement plans.

Description: The standard for measuring retirement income adequacy has been the final earnings replacement rate (usually targeted at 70%). But - does it work?

Description: This article covers considerations when an international parent may be faced with responsibility for a US retirement program.

Description: International Section Newsletter, April 2005, Issue No. 35. This article pertains to offshore pension plans and their role in global pension plans. It discusses the rationale for setting up an off-shore pension plan, determining a location, benefit design, required funding, establishment and operation and trusteeship and administration

Description: Discusses the shrinkage of pension benefits in Britain and the mortality and interest rate risk in British pension plans.