Description: This article discusses the risk-sharing arrangements provided by a number of different types of hybrid pensions, focusing on hybrid designs in the United States, Canada and the Netherlands, with particular emphasis on the New Brunswick (Canada) shared risk plan.

Description: The author shares the story of his actuarial career and provides insight into the development of retirement today and the past and future of the pension actuary.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on September 18, 1979 and the Board of Governors on October 18-19, 1979

Description: This article is about the Society of Actuaries' Education and Examination Research Paper Committee awarding 30 Fellowship credits to Krzysztof M. Ostaszewski, Ph.D., ASA, for his paper, 'Macroeconomic Aspects of Private Retirement Programs.' This is the twelfth such paper approved for Fellowship credit under the SOA’s Future Education Methods program. The paper analyzes possible macroeconomic factors contributing to the decline in the use of defined benefit plans and proposes an alternative hypothesis for the cause of the decline.

Description: The article explores options for defined-benefit retirement plan sponsors to transfer pension risk, focusing on recent trends in the United Kingdom.

Description: Book review of a book on pensions written by Ralph Nader and Kate Blackwell. Review is relatively balanced, yet clearly points out the shortfalls of the analysis put together by Mr. Nader and Ms. Blackwell.

Description: This article is a review of the book “Pension Mathematics with Numerical Illustrations,” by Howard E. Winklevoss. The stated objective of this book is to analyze pension costs in detail, including the manner in which such costs vary under different actuarial assumptions, funding methods, and benefit provisions. The reviewers conclude the book is “probably most useful as a basic reference to those interested in pension cost relationships, examined from a theoretical and mathematical viewpoint.”

Description: This article discusses the results of a study sponsored by the Society of Actuaries which demonstrated the different accrual patterns between cash balance and traditional pension plans. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: This is an article from The Actuary that discusses the need to reform defined benefit plans. The number of defined benefit plans in the United States has declined significantly over the past 20 years. If Congress overlooks the interests of plan sponsors in its reform, we're likely to witness further erosion of an already weakened defined benefit system, and America's workers would be the ultimate losers.

Description: Editorial that explores how underlying issues of the economic bubble were actuarial in nature.