Description: This session discussion is about what constitutes an adequately funded plan? It depends on your viewpoint. The session examines adequate funding from four different perspectives. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This session discussion is about the minimum funding requirements and maximum deductible limits currently in effect, including full funding limitations and funding standard account determinations. From Record of the Society of Actuaries Vol. 15, No. 3B.

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

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

Description: The purpose of this report is to describe our modified approach, provide our rationale, and identify as best we can the alternatives put forward by actuaries who do not share our views.