Description: In her final Chairperson’s Corner, Cindy Levering provides readers an update on some of the initiatives that the SOA and Pension Section Council are engaged in and some recent changes to the Pension Section News.

Description: The recent release of the RP-2014 Mortality Table and Scale MP-2014 exposure drafts represent the SOA’s first comprehensive reexamination of U.S. pension-related mortality assumptions in over a decade. This paper summarizes the key conclusions reached in those exposure drafts and the estimated financial impact of adopting the new mortality assumptions.

Description: This article gives a Canadian actuary's perspective about the role an actuary has in determining a pension plan's funding level.

Description: This article discusses plans and processes for adequate funding for pension plans.

Description: Estimates under Alternative II Assumption for Aged and Disabled Excluding End-Stage Renal Disease Enrollees from Pension Section News, November 1998, Issue No. 38.

Description: Summary of 1999 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts by Heidi R. Dexter from Pension Section News, February 1999, Issue No. 39.

Description: Pension Reform in China by Yves Guerard, Shu Yen Liu and Bruce Moore from Pension Section News, June 1999, Issue No. 40.

Description: This article presents and overview of the PBGC Actuarial Valuation Report from 2005. From Pension Section News, September 2006, No. 62.

Description: This article provides a review of the single-employer funding rules under the Pension Protection Act of 2006 'PPA,' reflecting regulatory guidance through December 2007. The discussion does not cover special issues for hybrid plans and does not consider at-risk calculations or benefit restriction rules.

Description: The author outlines the many reasons the Government of Ontario established a commission to examine the legislation governing registered pension plans. Themes and recommendations arising from the formal briefs and informal submissions received are summarized and links are provided. The final Commission Report was expected before the end of 2008. From the Pension Section News, September 2008, Issue No. 68.