Description: Study Note Corner from Pension Section News, June 2000, Issue No. 43.

Description: This paper analyzes the two tax advantages of qualified retirement savings plans: the tax deductibility of contributions and the nontaxation of investment income until it has been distributed. The author concludes that there is both a deferral of taxation and a waiver of taxation. From Pension Section News, June 2000, Issue No. 42.

Description: This section describes the basic methodology and assumptions used in the estimates for the HI trust fund under the intermediate assumptions. In addition, projections of HI and SMI costs under two alternative sets of assumptions are presented. From Pension Section news, September 2004, Issue No. 56.

Description: This article describes the basic methodology and assumptions used in the estimates for the SMI trust fund under the intermediate assumptions. From Pension Section News, September 2004, Issue No. 56.

Description: Employers and investors have suffered recently from taking too much investment risk inside their defined benefit DB plans, producing calls for more transparent accounting. Some employers have tried to eliminate this pension risk by moving to defined contribution DC plans. From Pension Section News, January 2005, Issue No. 57. However, this is not the only, or even the best, option available. From Pension Section News, January 2005, Issue No. 57.

Description: This paper is a follow-up to the papers in the January and April 2005 editions of the Pension Forum, which focused on the interest assumptions to be used in pension funding. This paper focuses on the other assumptions used to calculate pension liabilities—mortality, early retirement and expense. From Pension Section News, April 2006, No. 61.

Description: This article highlights the value of Enterprise Risk Management to an organization and provides a link for more information about the CERA credential. From the Pension Section News, September 2008, Issue No. 68.

Description: The SOA hosted the 2009 Public Pension Finance Symposium in Chicago, May 18–19 2009. Tom Lowman provides us with a short and insightful summary of each session from the symposium.

Description: Andy provides a succinct summary of activities that he, the council and many other engaged parties have undertaken this past year with regard to the now firmly established Retirement 20/20 initiative, including links to working drafts of papers submitted and presentations made at June’s Retirement 20/20: New Designs for a New Century conference held in Washington, D.C.

Description: Table 2 for 2009 Pension Section Survey: Update and Action Plan showing the Pension Section's plans for continuing education and the expected timeframe