Description: This article provides an update on various legislative and regulatory activities including, allowing individual variable annuities, federal standard for fiductiary responsibitlity with respect to pensions, policy loan interest rate and credit insurance issues.

Description: Practitioners in the pension field have come to recognize that there are four broad sub-specialties: small plans also known as tax-shelters, larger corporate plans, governmental plans, and Taft-Hartley jointly trusteed programs. Knowledge and even expertise in one specialty is not necessarily transferable to the others.

Description: Describes changes to the detailed funding rules for defined benefit pension plans found in the regulations of the various federal and provincial acts in Canada.

Description: Brief review of the monograph written on tontines. Outlines support for the monograph's reading and value to the actuarial profession.

Description: This article covers a round table discussion about the most significant housing issues affecting retirees.

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

Description: Portability of pension benefits allows an employee to maintain pension benefits as he leaves one company and joins another. Advocates of portability point approvingly to the way Social Security - a portable pension plan - handles employee mobility. In their view, the private pension system would be fairer to participants and close a gap in pension coverage if it had more portability.

Description: Interview focusing on Claude Lamoureux and his experience with retirement programs and Ontario Teachers' Pension Plan.

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: 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.