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  • Pension Actuaries and Fiduciary Responsibility
    have a common law responsibility to act with due care when providing these services, and pension ac- ... par- ticipants and beneficiaries and … with the care, skill, prudence and diligence under the circumstances ...

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    • Authors: Lauren M Bloom
    • Date: Apr 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans
  • Limitations on Liabilities for Actuarial Services
    Limitations on Liabilities for Actuarial Services This article provides a brief synopsis ... SECTION SPONSORED RESEARCH “Aging Curves for Health Care Costs in Retirement” The Web address is now available ...

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    • Authors: Emily Kessler
    • Date: Mar 2004
    • Competency: Professional Values>Ethical standards; Professional Values>Practice expertise
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice
  • ASOP 6 and Medicare Payments Projection
    facility in excess of $101.50 per day, custodi- al care, etc. The reimbursement decreases have led to an ... of the expected future post-re- tirement health care cost for a plan participant is de- veloped by reducing ...

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    • Authors: Charles Edwards
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Retiree medical
  • Conflict of Interest NotificationsAid Client’s Fiduciary Obligations
    Conflict of Interest NotificationsAid Client’s Fiduciary Obligations Conflict of Interest Notifications ... expressed agree- imposed duties and ment of all direct users of those services. obligations as an en- ...

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    • Authors: Theodore W Konshak
    • Date: Jan 1998
    • Competency: Professional Values>Ethical standards
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice
  • The Sins of Our Fathers
    The Sins of Our Fathers This article discusses pension plans in North America as compared ... paid if it is paid from a retirement plan. It is a direct conse- quence of the application of minimum cash ...

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    • Authors: Leslie Lohmann
    • Date: Jan 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans
  • Group Variable Annuity Pension Plan
    Group Variable Annuity Pension Plan In this article the author responds the current defined ... earnings to other accounts, the participant does care. Because the funding level in this proposed DB plan ...

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    • Authors: Thomas Lowman
    • Date: Mar 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
  • Adjusting IRC 415 Limits for Prior Distributions
    Adjusting IRC 415 Limits for Prior Distributions This article discusses adjusting IRC 415 limits ... 513 = $119,487. Similar to earlier discussions, care must be taken to make sure the plan provisions are ...

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    • Authors: David M MacLennan
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension legislation and regulation