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.

Description: This article provides information on the valuation of liabilities, in particular, lump sums, under the Pension protection Act. From the Pension Section News, September 2008, Issue No. 68.

Description: Sponsors of DB plans are being forced to focus on their plans as never before. A confluence of events—market downturn, aging workforce and changing legislation/regulation—has meant the status quo no longer applies to companies’ DB plans.

Description: This article by Anna Rappaport and Eric Freden contains a compelling compendium of comments shared by top actuaries working in different roles with retirement systems who attended the fourth triennial “Living to 100” Symposium in Orlando, Fla.

Description: In this article, the author reports on the current work of the Committee on Post-Retirement Needs and Risks CPRNR. From Pension Section News, October 2011, Issue No. 75.

Description: In this article, the editor previews the issue and thanks the outgoing communications committee members. From the Pension Section News, October 2011, Issue No. 75.

Description: This paper attempts to distill from these various models a practical application of the key principles for reform.

Description: SOA surveys public attitudes about post-retirement risk and its management every two years. This is 7th survey. Article provides highlights of 2013 survey, comments on longer term findings, and information about how to use results. Results are useful for those managing pension plans, developing products, helping individuals and also for policymakers. This issues are particularly important in situations where there are no defined benefit plans.

Description: An actuary shares her experience taking her skills to a non-traditional job as the head of Human Resources.

Description: The impact of bond default risk on retirement benefit obligations describes how the probability default on a bond is similar to the probability of death for an annuitant. Bonds are used to cash flow match retirement obligations cash flows to funding from bond. Just as the probability of non-payment happens on the liability side, we can do the same with selected bonds. The end result may be an adjustment to the discount rates used.