Description: Updated longitudinal study of metrics for measuring contribution adequacy at paying down unfunded liabilities in corporate DB pension plans in the U.S.

Description: This article provides an overview of the laws and regulations governing pension funding and suggests analysis which will enable the plan sponsor to capitalize on contribution options and coordinate long and short term funding strategies.

Description: This is a summary of the employer costs for pension plans published by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) as of December 2013.

Description: Panelists re-examine proposals and ideas for pension funding practice and objectives. From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This articles describes the multi-pillar system of 1 pay as you go and 2 individual capital accounts to fund public pension plans which exists in Eastern Europe and Central Asia.

Description: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: This is the Reformatted Actuarial Standard of Practice No. 4: Measuring Pension Obligations. This standard is effective for measurements made as of December 3,1993 or later.

Description: Discussion of the use of traditional individual insurance products for pension plans of employers with small numbers of employees. Also discusses the new products in use, or under development for such plans. Also discusses the pros and cons of shifting individual policy funded plans to some other basis when the number of participants becomes larger. Finally, a discussion of products and methods under development in contemplation of enactment of a Keogh-type bill to provide retirement benefits for the self-employed?

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: This paper seeks to construct a new system for pension funding that balances the needs of all the pension stakeholders. It presents a system that supports plan sponsors’ needs for predictable and relatively smooth contribution streams with the needs of the PBGC, pensioners, and taxpayers for a well-funded system. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.