Description: This discussion is about interests assumptions that are being used for cost estimates and valuation for trusteed retirement plans and deposit administration plans. From Transactions of Society of Actuaries Vol. 13 pt 2

Description: It is the objective of this paper to highlight and analyze the difference in funding level per participant in the context of a specific situation when determined on an aggregate basis versus an individual basis. From Transactions of Society of Actuaries 1986, Vol. 38.

Description: Description of a group annuity contract with a separate investment account designed to provide the flexibility in the type of investment used for advance funding sought by many pension buyers without the complete loss of insurance company guarantees to an individual once he has retired. Followed by 2 discussion papers submitted.

Description: This session at the SOA 1962 Phildelphia and Kansas City Regional Meetings is a discussion about the use of segregated funds - separate accounts - for group annuities and individual annuities.

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses the criteria used to judge adequacy of contributions to support benefits, for Taft-Hartley pension plans with fixed benefits and fixed contributions. The panelists also address Internal Revenue Service tests of adequacy in PS 64.

Description: This is a discussion about group annuity contracts issued for a very small number of lives and how it affected new sales of individual pension-trust policies.

Description: This discussion is about problems that encounter when seeking general acceptable criteria for minimum sound funding. From Transaction of Society of Actuaries 1961 - vol. 13 pt 2

Description: This paper attempts, in some measure, to get at least the fundamentals of pension funding into actuarial literature. From Transactions of Society of Actuaries 1952, Vol. 4, No. 8.

Description: This is a discussion of the paper Fundamentals of Pension Funding by Charles L. Trowbridge. From Transactions of Society of Actuaries 1952, Vol. 4, No. 10.

Description: In response to public inquiries into the indexing of pension plan benefits, the financing of defined-benefit plans with fully indexed benefits is explored. A model career-average pension plan is set up with all accrued benefits fully indexed. For different funding conditions, the changes in pension plan surplus are examined under the economic conditions of 1946-1987. The results show that the fluctuations in surplus can be more easily absorbed if the pension plan balance sheet uses market value of assets and a funding objective which is flexibly related to assets and set in terms of a fixed conventional liability and an asset fluctuation reserve. From Transactions of Society of Actuaries 1992, Vol. 44.