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: This article addresses the matter of adequacy in funding from first principles, without regard to the layers of regulation now existing.

Description: Corner Study Note - Pension Plan Investment by Judy Anderson from Pension Section News, February 1999, Issue No. 39.

Description: A Paper to Note The Vital Connection, an ERIC Publication by Joseph Applebaum from Pension Section News, February 1999, Issue No. 39.

Description: Excerpts from the PBGC Actuarial Valuation Report—1998 Fiscal Year by Joan M. Weiss from Pension Section News, June 1999, Issue No. 40.

Description: SMI Trust Fund: Estimates under Alternative II Assumption for Aged and Disabled Excluding End-Stage Renal Disease Enrollees from Pension Section News, October 1999, Issue No. 41.

Description: This article announces the restructuring of the Retirement Needs Framework Task Force into the Committee on Post-retirement Needs and Risks. Past accomplishments and the new initiatives are outlined.