Description: Challenge to actuarial business as usual in re public pension plans with a focus on setting actuarial standards of practice

Description: Other Post Employment Benefits OPEB deals with the promise of providing coverage for post employment non-pension benefits such as health care and life insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public entities to value and recognize the liability of post employment non-pension benefits.

Description: An analysis of the revamped state sponsored retirement income pension gives insight into design and funding elements that might figure in reforming social security in the United States.

Description: Randolph’s Bonanza Bigger Than Expected by M.D. Drysdale from Pension Section News, January 1998, Issue No. 35.

Description: This paper addresses the issue of the manner in which financial resources are measured within government budgets, how this measurement of resources might affect public budget decisions, and how the interaction of the budget with the actuarial model can lead public budge managers to engage in financially damaging transactions such as pension obligation bonds.

Description: Paper examines some of the underlying issues associated with public pension plan benefits and financing. It reviews concerns related to intergenerational equity and problems in maintaining the funded status of public DB retirement plans.

Description: Abstract of paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.

Description: The article presents a number of approaches to communicating and discussing risk with employer and retirement board members.

Description: A reprint of testimony Carol Bogosian made to the ERISA Advisory Council providing guidance on employee disclosures based on SOA post retirement research.