10 pages. "The issues facing some retirement programs can be emotionally charged and involve allegations of misdeeds. But despite seemingly contradictory information, it may be that none of the parties involved lack financial literacy or are intentionally misleading with their statements. In fact, they may be viewing the same situation from different perspectives. Various actuarial 'numbers' exist, each of which conveys different useful information and can lead to different conclusions regarding the financial health of a pension plan."