Description: The Funding Standard Account was introduced by ERISA to determine a defined benefit plan's compliance with the minimum funding standards of the law. In this article, the author discusses the following aspects of the Funding Standard Account: 1. Combining and offsetting Funding Standard Account amortization charges and credits, 2. The Full Funding Limitation Credit, 3. The Alternative Minimum Funding Standard Account, and 4. The minimum contribution required to assure avoidance of an Accumulated Funding Deficiency.

Description: This article summarizes the views of the Interagency Task Force about the need for regulation of private pension plans with a focus on protecting vested benefits.

Description: This article discusses Dan M. McGill's presentation on the subject of a guaranty fund for private pensions, given to the Senior Branch of the Actuaries Club of New York on March 26, 1968. Dr. McGill offered his thoughts on the technical characteristics of such a fund.