Description: This article describes a new pension accounting standard for multinational companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News, April 1998, Issue No. 36.

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

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: 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: This article explores reasons for plan sponsors to consider lump-sum payouts. The author suggests for plan sponsors looking to reduce risk, the factors outlined in the article suggest that sponsors may benefit from considering risk-transfer opportunities much sooner than they may have anticipated.

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.

Description: Fiduciaries play a vital role in the financial health of a pension plan. How they carry out their duties is a question of increasing interest to beneficiaries, regulators, shareholders and taxpayers. Having a clear, logical and well-documented risk management process in place can make a big difference.

Description: This article discusses how pension accounting has an impact on the personal savings rate.