Description: This paper examines how income sources change when married women in Britain, the U.S., and Germany are widowed, and it draws inferences about the income consequences of specific retirement and survivorship provisions. .

Description: Comments from Eric Friedman on “The Debate over Applying FE Principles to the Funding on Public Pension Plans: A Transition Proposal and Other Ideas,” by Thomas Lowman

Description: This paper first discusses the history of the legislation of the joint and survivor benefits for the uniformed service personnel. It then goes on to address the specific actuarial assumptions made and the formulas developed for applying these assumptions for adaptability to the UNIVAC. This paper closes with specific programming procedures involved in using the UNIVAC.

Description: Excel spreadsheet illustrating a specific proposal outlined in the paper, with detailed explanations.

Description: Part 2 proposes solutions to the second of three flaws of the current financial model to obtaining the fair value of the public sector employer’s pension benefit liability.

Description: Introduction to the paper that documents the flaws of the current financial model.

Description: Authors’ response to comments by Ryan Labs Asset Management on paper by James J. Rizzo Krzysztof M. Ostaszewski Piotr Krekora.

Description: Paper examines some of the underlying issues associated with public pension plan benefits and financing. It reviews concerns related to intergenerational equity and problems in maintaining the funded status of public DB retirement plans.

Description: Discussant comments by Ryan Labs Asset Management on paper “Actuarial Methods and Public Pension Funding Objective: An Empirical Examination,” by Norman L. Jones and Brian B. Murphy and Paul Zorn

Description: Paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.