Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: Actuarial Assumptions for Pension Plans Invite Arbitrage The Case of Pension Obligation Bonds by Jeremy Gold from Risks and Rewards Newsletter, September 2000, Issue No. 35.

Description: This paper develops a simplified model for a pension fund, both deterministic and stochastic versions are presented. The probability distribution of the fund is derived incorporating the claims distribution and other parameters. Expected value and the variance of the fund are derived. Modifications required for the model when the interest rate is a moving average process are developed. From Actuarial Research Clearing House 1998 Vol. 2.

Description: This article aimed to make Liability Driven Investing LDI more accessible by providing a simple definition and by showing how plans of different sizes and circumstances may adopt an appropriate LDI approach.

Description: This paper improves Chapter 2 of 'Mathematics of Pension Funding' - Part 7 Study Notes. Key formulas are derived in a more general fashion than in the Study Notes.

Description: This article explores how differing sets of seemingly reasonable assumptions can provide materially different results in a pension valuation.

Description: This paper presents a procedure that can be used to find an efficient frontier for the variability in the contribution rates for pension plans. From the Actuarial Research Clearing House, January 1996, VOL. 1.