Description: Summary sheet of the report, Tale of Two Pension Plans: Measuring Pension Plan Risk From an Economic Capital Perspective.

Description: The purpose of this study is to provide the actuarial profession with a review of the actuarial aspects of cash balance retirement plans and original actuarial research regarding the design and valuation of such plans. This report discusses cash balance plan features and methods to measure the associated risks.

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted

Description: This research report analyzes approaches for the required discount rate to determine adequate funding for DB pension plans.

Description: This paper is part of The research project dealing with pension accounting, more precisely with Statement of Financial Accounting Standards No. 87 [or FAS 87]. The goal of the project is to study the variability of pension accounting costs under FAS 87. In this paper, the author addresses only one specific point, namely the behavior of experience gains and losses over time. This is directly related to the corridor approach to amortization of gains and losses. However, what is said also applies to experience gains and losses in other areas, particularly in pension funding and insurance. From Actuarial Research Clearing House 1993, Vol. 1.

Description: These are discussions of the following research papers: 1. 'Actuarial Functions as Expected Values' by John A. Fibiger and Stephen G. Kellison, and 2. 'A New Look at Gain and Loss Analysis' by Arthur W. Anderson. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 66 AB.

Description: Among many purposes, this paper will outline the theory of gain and loss analysis for pension fund valuations, indicate practical problems met in applying the theory to two model plans and show the Fackler accumulation formulas. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: Updated longitudinal study of metrics for measuring whether US corporate pension plan contributions paid down unfunded liabilities or met regulatory benchmarks.