"The difficulty lies, not in the new ideas, but in escaping the old ones..." J.M. Keynes
Actuarial Standards/Practices
Benefit Design
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News/Commentary Links
Pension Finance and Economics
Post-Employment Medical
Public Employee Pension Plans

The Case for Marking Public Pension Plan Liabilities to Market, 2008, Jeremy Gold, Gordon Latter, Working Paper

FASB Proposed Statement in re: Share-Based Payment (Compensation), 2004

Back to Basics - Actuaries Discuss the Principals of Financial Economics of Pension Accounting (page 15), 2003, Mark Ruloff, Society of Actuaries. The Actuary

Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements, 2003, Mark Ruloff, Society of Actuaries Monograph

Did Pension Plan Accounting Contribute to a Stock Market Bubble?, 2003, Julia Lynn Coronado and Steven A. Sharpe, Society of Actuaries Monograph

Periodic Cost of Employment Benefits, 2003, Jeremy Gold, Society of Actuaries Monograph

How to Fix Accounting - Measure and Report Economic Profit, 2003, G. Bennett Stewart III, Journal of Applied Corporate Finance, Vol. 15, No. 3

The Impact of Fair Value Accounting on the "Normal" Yield Curve - A Speculation, 2002, Jeremy Gold, Risks and Rewards (page 5), Society of Actuaries

The Trouble with FRS17, 2002, Jon Exley, Staple Inn Actuarial Society, The Actuary

The EVA Financial Management System, 1995, Don Chew, Joel Stern, G. Bennett Stewart III, Journal of Applied Corporate Finance, Vol. 8, No. 2