Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: Essay reforming healthcare where participants have a vested interest in reaching the best answer.

Description: This article discusses the affects of the Pension Protection Act of 2006 PPA primarily in relation to defined benefits pension DB plans.

Description: This article highlights how Pension Section actuaries are in the forefront of the debate on pension plan funding reform. Over the past year, the SOA Pension Section has been at the forefront of efforts to rethink how employer-sponsored pension plans are funded. Our initiative began in the fall of 2004 with a call for papers, asking members of the consulting, plan sponsor and academic communities to develop proposals that innovatively address the future of pension plan funding—with the goal of creating a better system. In order to provide a forum to discuss the resulting papers and debate various proposals for reform, a symposium was organized for pension experts and stakeholders to meet face-to-face. The symposium, officially titled 'The Future of Pension Plan Funding and Disclosure,' was held in Washington, D.C., on July 14-15, 2005. From Pension Section News, April 2006, No. 61.

Description: Both company and employee objectives with regard to pension plan funding tend to enhance employee security in its broadest sense, and differences are primarily those of emphasis. Company stress is apt to be on flexible pension contributions within the framework of stable long-range costs, while employee stress- when not on increased benefits- is likely to be on the funding of accrued benefits. The purpose of this paper is to examine certain funding guidelines which reflect both viewpoints in a logical and consistent fashion. It is concerned with principles as well as with the broad impact of actuarial assumptions and cost methods but is not concerned with specific application of the latter. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 51.

Description: This article addresses the matter of adequacy in funding from first principles, without regard to the layers of regulation now existing.

Description: While actuarial tradition has it that the preferred way to finance private pension plans is by full funding, the author discusses that this principle cannot necessarily be extended to national Old Age Security plans if the population remains stationary.

Description: Describes recent call for essays that was issued by the Committee on Post Retirement Needs and Risks focused on securing future retirements.

Description: Pension Forecasts, Part One: Some Questions by Lawrence N. Bader from Risks and Rewards Newsletter, February 2001, Issue No. 36.

Description: Expert discussion of several symposium papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS-05-1.