Description: This article outlines the 2001 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts

Description: This article describes a simplified problem in pension plan financing and presents two questions about how it can be modeled. Answers to these questions will be discussed and their implications for traditional actuarial models will be presented in Part 2 of the article in the following issue of the newsletter.

Description: Part 2 of an article which presents simplified problem and and presented alternate models. Answers are presented in this article. The author's final question is: If traditional actuarial models stumble over these issues, can we get it right for real world funding pension plans and funding practices?

Description: A listing of all the limitations in effect for 2002.

Description: This article summarizes participant responses from the Retirement Implications of Demographic and Family Change project.

Description: This article reviews the new standard of practice, ASOP 6, and its impact on the actuarial assumptions that actuaries use for valuations of retiree group medical and life benefits.

Description: Provides a summary of key points from the ERISA Advisory Council Report on Outsourcing (2014). The report provides interesting and important perspectives and the article encourages the reader to look at the report and consider the issues raised.

Description: An update on the Capital Market Assumptions used for asset allocation maybe useful to actuaries given the parallels with the assumptions an actuary uses to measure plan obligations.

Description: An excerpt from the 2002 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds section which presents the assumptions and methods underlying the actuarial estimates.

Description: The author presents the perspective that employers use of PBGC guarantees may cost taxpayers in the long run and suggests that Congress should address this issue.