Maintenance: My SOA will be unavailable on from 9:30 PM (10/17) – 12:30 AM (10/18), access to eLearning will be available through SOA Online Services.

The Future of Pension Plan Funding and Disclosure Monograph

The Future Of Pension Plan Funding And Disclosure Monograph

  • The Future of Pension Plan Funding and Disclosure Symposium
  • Held: July 14–15, 2005
  • Washington, DC

Co–sponsoring organizations: Canadian Institute of Actuaries and Conference of Consulting Actuaries

Session 1: Funding Reform: Introduction and a Macro Perspective

  • Canadian Institute of Actuaries Committee on Pension Plan Financial Reporting
  • Complete Paper
  •  
  • Michael Archer and William B. Gulliver
  • Complete Paper Part 1
  • Complete Paper Part 2

Session 2: Funding Lessons From Past U.S. And Canadian Practice Around The World

  • Leslie John Lohmann
  • Abstract
  • Complete Paper
  •  
  • Eric J. Klieber
  • Abstract
  • Complete Paper

Session 3: The Role Of The Government And Guarantee Organizations: Laissez Faire Or Welfare State?

  • Julia Lynn Coronado and Nellie Liang
  • This paper will be published in the upcoming book, Restructuring Retirement Risks, from the Oxford University Press.

  •  
  • Lawrence I. Pollack
  • Abstract
  • Complete Paper
  •  
  • Session 3 Discussant Comments: David C. Gustafson

Session 4: Implications Of Sponsor Bankruptcy

  • Raymond J. Murphy
  • Abstract
  • Complete Paper

Session 5: Examining Stakeholder Perspectives

Session 6: Re-Examining Funding Methods: Financial Economics Considerations

  • Mark Ruloff, Steve Strake, Howard Winklevoss
  • Abstract
  • Complete Paper
  •  
  • Eric S. Friedman
  • Abstract
  • Complete Paper

Session 7: Funding Reform–Future Directions

  • Jeremy Gold
  • Abstract
  • Complete Paper
  • This article originally appeared in the Fall 2005 issue of The Journal of Portfolio Management and is reprinted with permission from Institutional Investor, Inc. For more information please visit www.iijpm.com
  •  
  • Donald E. Fuerst, Ethan Kra
  • Complete Paper
  • This paper is reprinted courtesy of Mercer Human Resource Consulting and may be used as–is, without alteration.
  •  
  • Session 7 Discussant Comments: Gerard C. Mingione

Lunch Presentations

  • Arnold F. Shapiro
  • Abstract
  • Complete Paper
  •  
  • David Blitzstein
  • Comments
  •  
  • John Turner
  • Comments

Accepted Papers Not Presented At The Symposium

  • Bosco Chan
  • Abstract
  • Complete Paper
  •  
  • David T. Kausch
  • Abstract
  • Complete Paper
  •  
  • Kurt D. Weber
  • Abstract
  • Complete Paper