Description: This paper recommends four criteria for measuring the adequacy of proposed funding policies.

Description: In this article, the author talks about the pension environment and pension plans in Germany.

Description: 1974 SOA Meetings, Dallas and Montreal. This paper is the digest of discussions held at concurrent sessions of the referenced meeting. Topics covered: 1. CORPORATE FINANCIAL MANAGEMENT OF STOCK LIFE INSURANCE COMPANIES. 2. PENSION FUNDING ASSUMPTIONS. 3. DIRECTIONS AND GOALS OF ACTUARIAL RESEARCH. 4. VARIABLE LIFE DEVELOPMENTS. 5. LIFE INSURANCE AND CONSUMERISM. From Transactions of the Society of Actuaries 1974, Vol. 26, Pt.2D, No. 75 AB.

Description: This is a discussion of 'The Generalized Family of Aggregate Actuarial Cost Methods for Pension Funding' by John R. Taylor. From Transactions of Society of Actuaries 1967, Vol. 19, Pt. 1, No. 54.

Description: This discussion is about interests assumptions that are being used for cost estimates and valuation for trusteed retirement plans and deposit administration plans. From Transactions of Society of Actuaries Vol. 13 pt 2

Description: This is the abstract for a paper that seeks to construct a new system for pension funding that balances the needs of all the pension stakeholders. The paper 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.

Description: This article aimed to make Liability Driven Investing LDI more accessible by providing a simple definition and by showing how plans of different sizes and circumstances may adopt an appropriate LDI approach.

Description: This study examines reductions in retirement benefits from the decline in defined benefit plans and increases in defined contribution plans during the past 20 years and what effect this has on workforce management. In particular how this change is affecting older workers’ decisions to retire and what effect this could have on companies. An underlying assumption implicit in evaluating the benefit of retirement of older workers is that productivity declines in old age while pay does not, leading to a pay productivity gap that could have an adverse effect on the employer from delayed retirement. The validity of this assumption was also examined.

Description: This article discusses how much should defined-benefit pension plan assets be and should actuaries decide the answer to this question?

Description: This session discussion is about what constitutes the proper level of financing of retirement plans, objective of proper financing, different measures of funding status, risk related to inadequate financing, recent U.S. developments. From Record of the Society of Actuaries Vol. 13, No. 4A.