Description: This is a summary of the employer costs for pension plans published by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) as of December 2013.

Description: This articles describes the multi-pillar system of 1 pay as you go and 2 individual capital accounts to fund public pension plans which exists in Eastern Europe and Central Asia.

Description: The article outlines a shareholder value framework for pension risk management and applies this framework to pension funding decisions in light of rising PBGC premiums due to 2013’s BBA legislation. The article finds that the new legislation significantly incentivizes plan sponsors to increase pension funding. Moreover, many tax-paying pension plan sponsors can increase shareholder value by increasing pension plan contributions.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: This study observes the effect of different factors on the average and standard deviation of both the cost ratio and funding level. From the Actuarial Research Clearing House, January 1996, VOL. 1.

Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.

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 article gives a Canadian actuary's perspective about the role an actuary has in determining a pension plan's funding level.

Description: This article discusses plans and processes for adequate funding for pension plans.

Description: Pension Forecasts, Part II: The Model Has No Clothes by Lawrence N. Bader from Risks and Rewards Newsletter, July 2001, Issue No. 37.