Description: Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S.

Description: This Excel spreadsheet will perform examples of the tax arbitrage described in Section 4 of the 'Pension Actuary's Guide to Financial Economics' and should only be used in conjunction with the guide.

Description: This paper explores practical methods to hedge the fair value of pension scheme liabilities against changes in market conditions. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This paper discusses whether the use of relatively risk-free discount rates are appropriate under assumptions of substantial continuation of plan design and greatly increasing per capita payments, when the plan sponsor can dramatically change future cash flows. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: The paper attempts to identify defined benefit plan design principles that provide valuable employee benefits at reasonable costs. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Discussion of the merits of solvency versus going concern funding targets for pension plans, and the connection with different risk-sharing deals.

Description: This article gives insight into the economic atmosphere in the Netherlands after the financial collapse in the United States.

Description: This article provides key insights and data samples about various approaches to pension investing. Article from Risk and Rewards, August 2006, Issue No. 48.

Description: Author response to Eric Friedman’s comments on ‘The Case for Stochastic Present Values,” by Dimitry Mindlin

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.