American Academy of Actuaries: Contingencies Magazine September/October 2002

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You can search for articles in back issues of Contingencies from July/August 2000 to March/April 2009 using the search box to the right. Simply type in subject words, author's name, or article title and click search. To search for articles from May/June 2009 to the present, go to the current digital issue of the magazine and use the search function on the left of the top navigation bar.

'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