Description: The methods of pension funding are generally understood, but references in the actuarial literature are rather sparse. This paper attempt, in some measure, to get at least the fundamentals of pension funding into the actuarial literature. From Society of Actuaries 50th Anniversary Monograph, M-AV99-1.

Description: This paper explores the range of contribution policies allowable under various sets of rules, and then proposes that plan sponsors be allowed to contribute the normal cost as a deductible contribution each year. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: The purpose of this paper is to explore a methodology for choosing among techniques for managing contribution volatility in defined- benefit pension plans. A frequently used – and as often criticized – method for managing contribution volatility is to base actuarial cost on smoothed assets. Our goal in this paper is to develop a methodology for measuring and evaluating the quantitative impact of competing asset smoothing policies. We proceed by investigating a series of basic pension metrics, evaluating the characteristics of each using a simulated pension plan. We then use normalized and weighted combinations of these metrics to determine an optimal smoothing policy.

Description: This is a report on the Faculty meeting on 21 March regarding the funding of defined benefit pension schemes.

Description: This panel discussion which was presented at the 1976 SOA Spring Meeting in Houston focused on pension funding vehicles. Topics included: choice of vehicle, investment mix, fund management by insurance companies vs. corporate trustee and outside investment advisers, plan terminations.

Description: This session from the 1976 Winter SOA Meeting is a teaching session about the gain and loss analysis in pension actuarial and its essential part of the pension valuation process.

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

Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.