Description: In February 2008, the American Academy of Actuaries and and the Society of Actuaries Pension Section Council co-sponsored a lively roundtable discussion of the role of funding, disclosure and investment for public pension plans. This article presents the author’s observations and interpretations of the roundtable discussion.

Description: This editorial highlights the current debates regarding public sector plans, the activities of the Pension Section Council to support the debate, and encourages actuaries to participate in the resolution for an optimal outcome. From the Pension Section News, September 2008, Issue No. 68.

Description: The author presents an overview of the Conference and highlights the controversy and discussion about the appropriate ways to measure assets and Liabilities for public sector pension plans. From the Pension Section News, September 2008, Issue No. 68.

Description: Randolph’s Bonanza Bigger Than Expected by M.D. Drysdale from Pension Section News, January 1998, Issue No. 35.

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: The SOA hosted the 2009 Public Pension Finance Symposium in Chicago, May 18–19 2009. Tom Lowman provides us with a short and insightful summary of each session from the symposium.

Description: The purpose of this article is to demonstrate that the virtues of “marked-to-market” pension accounting are greatly exaggerated for both public and private pension plans. It is demonstrated that the “marked-to-market” paradigm, as applied to pensions, is based on a questionable economic foundation and may produce plenty of “misinformation” of its own. From the Pension Section News, September 2008, Issue No. 68.