Description: This article offers a critique of explanatory text and principal economic and demographic assumption tables from the 2003 Annual report of the Board of Trustees of the OASDI Trust Fund. From Pension Section News, March 2004, Issue No. 54.

Description: This article announces the retirement of Dan Arnold. From Pension Section News, September 2004, Issue No. 56.

Description: Full version of Pension Section News, April 2005, Issue No. 58.

Description: This article covers the participation of retirement actuaries in elections. From Pension Section News, January 2005, Issue No. 57.

Description: This article summarizes 2005 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts, health savings accounts, high-deductible health plans and long-term care plans, 2. PBGC guaranteed benefits, 3. federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. covered compensation. From Pension Section News, January 2005, Issue No. 57.

Description: This article discusses adjusting IRC 415 limits for prior distributions. The proposed IRC 415 regulations issued last May contained guidance regarding how to adjust the benefit limits for prior distributions. This is commendable on the part of the IRS. How to adjust the IRC 415 limits for prior distributions has long been a source of confusion even for experienced pension actuaries. The best methodology is not immediately clear, and some methods have become common practice even if they can lead to inconsistent or unreasonable results. From Pension Section News, January 2006, No. 60.

Description: Article from Pension Section News, January 2006, No. 60, is the Chairperson's Corner of the outgoing member of the Pension Section Council. The article highlights its current initiatives and projects that are critical components in the SOA's forward-looking approach.

Description: This article discusses the need for a better strategy for defined benefit pension plans. While pension costs per se can be considered independently of investment strategy, the volatility of costs cannot. Many defined benefit plan sponsors are acutely aware of this volatility and are freezing or terminating their defined benefit pension plans. From Pension Section News, September 2006, No. 62.

Description: Josh Bank explores the new Pension Section Web pages and provides readers with a map of the new features.

Description: May 2010 Issue 72 of Pension Section News.