Description: Part 2 of an article which presents simplified problem and and presented alternate models. Answers are presented in this article. The author's final question is: If traditional actuarial models stumble over these issues, can we get it right for real world funding pension plans and funding practices?

Description: This excerpt from the 2001 Annual Report of the PBGC provides greater detail concerning the valuation of future benefits than is presented in the PBGC's annual report.

Description: Provides a summary of key points from the ERISA Advisory Council Report on Outsourcing (2014). The report provides interesting and important perspectives and the article encourages the reader to look at the report and consider the issues raised.

Description: This article provides an excerpt from the PBGC Actuarial Valuation Report with greater detail concerning the valuation of future benefits than is presented in the PBGC's Annual Report for 2000.

Description: This article outlines the 2001 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts

Description: This article notes that actuaries can play a crucial role in assisting the couple, the attorney's and the human resources professional in alleviating headaches spawned by QDROs and provides simple steps to follow to minimize complexity, thereby saving legal and consulting fees for the divorcing couple and easing their stress.

Description: The author presents the perspective that employers use of PBGC guarantees may cost taxpayers in the long run and suggests that Congress should address this issue.

Description: This article explores the findings of a survey which indicates that employers who offer both a pension and a savings plan have plans that are more generous, use more channels for employee communication, and are more attentive to plan management activities. From Pension Section News, February 2002, Issue No. 48.

Description: This article discusses various measures that are used to determine a plan's funded status and offers suggestions for addressing pension funding issues.

Description: Spending down (decumulating) assets during retirement involves complex decisions about which specific assets to liquidate in what amounts, in what order, and at what times. No established methodology exists for making these decisions in individual cases. This paper describes a manual process that individuals can follow, a process that could be automated for wider use.