Description: Presented at June 1996 Spring Meeting. Discusses pension funding adequacy and targets.

Description: Discussion of the pension trust business, including the advantages and disadvantages of using the whole life plan for the basic policy and accumulating an auxiliary fund to supplement the cost of the pension provided by the cash value of that policy. Also discussion of the procedures used to fund pensions for substandard or uninsurable risks.

Description: Paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: Abstract of paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.

Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.

Description: This article discusses funding flat-benefit pensions and suggests steps to address what will likely be a future underfunded plan.

Description: Presented at June 1996 Spring Meeting. This session presents a line-by-line discussion of the re-designed 1995 Schedule B, including a brief discussion of issues related to new pension funding rules and preparation of attachments.

Description: Presented at June 1996 Spring Meeting. New pension funding rules can result in highly volatile contribution requirements. Managing the options available can help sponsors realize the funding pattern they desire. 2 case studies are presented.