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 1978 session focused on valuation techniques for pension plans. Topics covered: 1. Asset Valuation Methods 2. Use of projections and forecasts 3. Has application of forecasts allowed the actuary to determine short range best estimate of future costs different from traditional methods? 4. Treatment of salary scales, turnover assumptions, retirement decrements

Description: Discussion on problems encountered in filling out the Schedule B and how to solve them. The session will cover reconciliation account, current liability calculations and suggestions for improvement. From the Record of the Society of Actuaries 1992, Vol.18, No. 1A.

Description: Paper presents a conceptual approach that could improve the security of retiree benefits while reducing the variability of employer contributions and improving the long-term prospects of the plan as a whole.

Description: This panel discussion from the 1977 Record of the SOA Vol.3 No. 3 involves plan design problems, technical aspects of handling the Funding Standard Account, and reporting and disclosure of individual policy pension trusts.