Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

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

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

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

Description: A supplemental report conducted in 2009 to contrast results of the 2008 study, 'Will Retirement Assets Last a Lifetime'? It discusses retirees confidence in having sufficient assets to fully fund their retirement, their willingness to take risk, efforts to control spending and their use of financial advisers.

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.

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: 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.