Description: A review of the book Public and Private Pensions in Canada: An Economic Analysis by J. E. Pesando and S. A. Rea, Jr.

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: An analysis of the revamped state sponsored retirement income pension gives insight into design and funding elements that might figure in reforming social security in the United States.

Description: The intent of this paper is to establish a correct balance between company interests in investing pension fund assets in the company's own stock and the prudent requirements of good risk management. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This paper asserts that funding is the natural result of managing liability, and, from there, examines some of the funding liabilities of pension plans. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This paper calls for a reconsideration of ASOP 27 in the wake of the scandals that began with Enron and have rocked the world of finance. The paper argues for a tighter standard, perhaps based on the different approach taken in ASOP 35. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: Paper discusses transition considerations if bond-based discount rates are used for funding public pension plans.

Description: This is an Excel workbook containing links to papers, articles and newsletters which are useful to the study of the principles of finance and their application to pension plans. Topics include accounting, assumptions/methods, actuarial standards, behavioral economics, design, financial economics, full funding, immunization, investments, minimum funding, market value, pension finance, PBGC, risk, and traditional defined benefit view. For each document listed in the workbook, its abstract or a short synopsis is also included to help the user choose appropriate readings.

Description: Pension Forecasts, Part One: Some Questions by Lawrence N. Bader from Risks and Rewards Newsletter, February 2001, Issue No. 36.