Description: The Actuary Vol. 22, No. 1. This article explores the differences and the commonalities of UK vs US actuarial practice with an emphasis on pensions.

Description: This article is a fictional summary of a speech by the Secretary for Retirement Incomes at the World Labor Group Conference in the year 2000.

Description: Retirement benefits have become a seamless worldwide web. Thus actuaries who go to war in the international arena are painfully aware of the impact of U.S. technology on the battlefield. The debut of that awesome awful weapon, ERISA, and all its derivatives has persuaded many countries to adopt counterparts.

Description: The subject of this brief article is “Individual Retirement Accounts, Actuarial Note No. 1-77, U.S. Railroad Retirement Board,” which summarizes the principal eligibility conditions for individual retirement accounts under the Employee Retirement Income Security Act of 1974 including the liberalizations under the Tax Reform Act of 1976.

Description: The world’s largest purchaser of goods or services is the U.S. government. Purchases range from simple paper clips to sophisticated weapons systems. Most government purchases are made through competitive techniques. This articles discusses the differences in determining pension costs for Government Contractors between the rules determined by FASB, ERISA and CAS Cost Accounting Standards.

Description: This article is a summary of a paper called Valuation of Final-Salary Pension Schemes by R. B. Colbran, F.I.A. submitted to the Institute of Actuaries in London last April. It includes a review of major ways in which United Kingdom and North American actuaries differ in their approaches of valuing these plans.

Description: This article presents a summary of ideas discussed in a 1999 symposium on the subject of the pros and cons of privatization as an element of the U.S. Social Security system. The four main topics addressed were: 1. Overview of Social Security reform. 2. Pros and cons of privatization. 3. Impact of privatization. 4. Practical issues of privatization. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This is a discussion of the Life–Cycle Model, findings from behavioral finance, managing risks post–retirement, the role of government, software and some perspectives on the future.

Description: Feature article discussing the SOA’s Retirement 20/20 initiative.

Description: The Financial Accounting Standards Board has developed a data bank containing information about pensions and changing prices, extracted from 1,100 companies’ annual reports.