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  • Texas PRB Guidelines for Actuarial Soundness and Recent GASB Changes
    article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas ... public retirement systems (including the system's amortization period), and how these guidelines are ...

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    • Authors: Daniel P Moore
    • Date: May 2014
    • Competency: Professional Values>Public interest representation
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans
  • When is a Pension Plan Adequately Funded?
    equally throughout the industrialized world, the U.S. appears to be leading in the race to dismantle ... defined-benefit pension system. What, then, makes the U.S. stand out from the rest of the industrialized world ...

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    • Authors: William J Sohn
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Funding
  • A Framework for Establishing Corporate Retirement Funding Policy
    accrued benefits. Again, this is not a new conclusion, s When this target has currently been reached, the criterion ... assets will be in excess of $20 million on January 1, 2000, we will accept the assur'nption that assets actually ...

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    • Authors: Christopher M Bone
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Funding
  • Adequate Funding for a Pension Plan
    Adequate Funding for a Pension Plan This article discusses plans and processes for adequate ... funding method under government regulations in the U.S. or Canada. ESTABLISHING AN INTERIM MEASURING PlAN ...

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    • Authors: Michael Sze
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Funding