Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: A discussion of how issuers and providers of IRAs and employer-provided qualified retirement plans need to consider all situations and possibly modify their administrative systems and/or procedures for purposes of administering the IRAs and plans in accordance with the RMD required minimum distribution rules.

Description: Designing an international pension program for mobile Employees. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: Feature article describing the next steps people should take after they are finished working full time.

Description: Feature article with interviews of two prominent actuaries in the retirement benefits arena.

Description: Staff Fellow introductory column with discussion of the role of actuaries for defined contribution plans and recently released research on generational differences in retirement planning and savings.

Description: Experienced actuaries will discuss various ethical problems faced by retirement actuaries in everyday practice. Actuaries practicing in other consulting disciplines will find the broad concepts of dealing with these retirement-specific scenarios instructive in dealing with the ethical dilemmas that may occur in their business.

Description: This is an interview of actuary Cary Franklin who responds to various questions about multiemployer plans with the intent of educating those readers who do not practice in that area.

Description: Retirement market study of Mexico in Spanish

Description: A collection of essays aimed to gather perspectives, opinions and data on how to advance the state of effective retirement planning to assist individuals, actuaries, financial advisors, employers, and other stakeholders. The goal was to explore ideas and thoughts on identifying current and alternative means of achieving and measuring retirement income adequacy.