Jim Rodgers was a founding member, a former Vice President, President, and Executive Director of the National Association of Forensic Economics. Jim was also a recipient of the NAFE Past Presidents Award.

Jim was a friend and supporter of the Journal of Forensic Economics. He was a member of the JFE Board of Editors and, along with Bob Male, was one of the original editors of papers that make up the JFE state paper series.

In this issue, to honor Jim's memory, we are reprinting his 2002 paper on “Valuing Losses of Pension Benefits” In our opinion, this paper, along with his 2000 paper on “Estimating the Loss of Social Security Benefits,” is among the most important contributions that Jim made to forensic economic practice. In the paper reprinted here, Jim provides a typology of different types of retirement plans. He explains when it is appropriate and when it...

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