Description: Chairperson’s Corner by Bruce Cadenhead from Pension Section News, September 2001, Issue No. 47.

Description: This article discusses various measures that are used to determine a plan's funded status and offers suggestions for addressing pension funding issues.

Description: The introduction of a chart which summarizes post-retirement risks as a resource to actuaries and plan sponsors. The full chart is available on the Society web site.

Description: An article describing the low cost virtual learning opportunities available to actuaries through the SOA web site.

Description: This article summarizes 2004 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to qualified retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts 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, March 2004, Issue No. 54.

Description: This article highlights how Pension Section actuaries are in the forefront of the debate on pension plan funding reform. Over the past year, the SOA Pension Section has been at the forefront of efforts to rethink how employer-sponsored pension plans are funded. Our initiative began in the fall of 2004 with a call for papers, asking members of the consulting, plan sponsor and academic communities to develop proposals that innovatively address the future of pension plan funding—with the goal of creating a better system. In order to provide a forum to discuss the resulting papers and debate various proposals for reform, a symposium was organized for pension experts and stakeholders to meet face-to-face. The symposium, officially titled 'The Future of Pension Plan Funding and Disclosure,' was held in Washington, D.C., on July 14-15, 2005. From Pension Section News, April 2006, No. 61.

Description: This article gives an overview of retiree health aging curves. This overview is based on the author's paper entitled Aging Curves for Health Care Costs in Retirement which was published in the July, 2005 issue of the North American Actuarial Journal NAAJ. From Pension Section News, January 2006, No. 60.

Description: Issued in 2004 with provisions effective in 2006-2009, the United States accounting standard, GASB 45, requires local and state governments to account for their post-retirement medical and life insurance programs on an accrual basis for the first time. This standard is creating new demands for actuarial services. This article is written for the experienced private sector post-retirement medical plan actuaries with a strong FAS 106 background who are now working on GASB 45 valuations. For these actuaries, there are many similarities between a FAS 106 valuation and a GASB 45 valuation, but there are also many differences.

Description: In this inaugural, rotating-author column from CERAs Chartered Enterprise Risk Analysts, Minaz Lalani provides insights into the different actions that key stakeholders governments, employers, markets/financial institutions and individuals can take to manage the systemic risks that affect retirement systems in the current environment.

Description: Description of focus group research conducted in 2013 by the Committee on Post-Retirement Needs and Risks. The purpose of this study was to gain understanding of how people make decisions about when to retire and about managing financial risks in retirement. Eight focus groups of financially resource constrained retirees who had retired voluntarily were interviewed. The report offers many quotes from retirees and a chance to “give a face” to much of what we say about retirement.