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 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: Announcement of 2011 section elections.

Description: Andrew Peterson gives an excellent synopsis and editorial comments on the high points of the National Academy of Social Insurance’s 23rd annual Conference, held this January at the National Press Club in Washington, DC.

Description: This article explains why and how maturing defined benefit pension plans become increasingly unstable if they maintain asset mix policies that embody material mismatch risk between plan assets and liabilities. The implication is that asset depletion is a risk that mature plans should take very seriously. This means redesign should be a priority for pension plans facing this risk. From the Pension Section News, October 2011, Issue No. 75.

Description: Article from Pension Section News, May 2007, No. 64 on the pension reform in Jamaica. The government and private sector of Jamaica have been working hard to enable people who have worked a full career to receive pensions that can at least provide for minimum living requirements in their golden years.

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

Description: Securing Supplemental Retirement Arrangements Course P–361C Study Note by C. Ian Genno from Pension Section News, January 1998, Issue No. 35.

Description: HI Trust Fund: Actuarial Methodology and Principal Assumptions from Pension Section News, November 1998, Issue No. 38.