American Academy of Actuaries: Contingencies Magazine September/October 2002

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Now you can search for articles in back issues of Contingencies from July/August 2000 to the present. Simply type in subject words, author's name, or article title in the box at right and click Search.

'Til Death Do Us Part

It's only a slight exaggeration to say that the best way to run for Congress is to read the obituaries in the morning. If you don't see the incumbent's name, go back to bed and forget it. But it wasn't always that way.
by John C. Armor

Valuing Companies,
Valuing Pension Plans

Failure to value pension plans properly can dramatically overvalue companies when pension assets are outgrowing liabilities and undervalue them when the reverse is true.
by Lawrence N. Bader

Pension Valuation Needs
More Disclosure,
Not a New Formula

Actuaries and accountants need to explore better ways to present DB pension plans on corporate financial statements, but wrapping them in a package labeled "non-operating assets" is not the answer.
by Eric J. Klieber