Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.

Description: Introduction of a symposium of papers that arose out of the discussions of the Committee on Retirement Systems Practice Education regarding the adequacy of defined benefit pension plan funding.

Description: This article gives a Canadian actuary's perspective about the role an actuary has in determining a pension plan's funding level.

Description: This article discusses plans and processes for adequate funding for pension plans.

Description: Technological innovations are disrupting traditional business models, improving products, and enhancing the user experience.