Description: The purpose of this paper is to outline some of the points to be considered in arriving at a method of making cost estimates and funding calculations and their practical application.

Description: In this article, the author talks about the pension environment and pension plans in Germany.

Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: Presented at the Living to 100 Symposium, January 2011. This paper looks at issues with regard to long life and managing risk by individuals. It focuses on how structuring of payouts interacts with issues related to long life, and also discusses cash benefits and health-related benefits.

Description: 1974 SOA Meetings, Dallas and Montreal. This paper is the digest of discussions held at concurrent sessions of the referenced meeting. Topics covered: 1. CORPORATE FINANCIAL MANAGEMENT OF STOCK LIFE INSURANCE COMPANIES. 2. PENSION FUNDING ASSUMPTIONS. 3. DIRECTIONS AND GOALS OF ACTUARIAL RESEARCH. 4. VARIABLE LIFE DEVELOPMENTS. 5. LIFE INSURANCE AND CONSUMERISM. From Transactions of the Society of Actuaries 1974, Vol. 26, Pt.2D, No. 75 AB.

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.

Description: Table constructed from lifetime long-term care cost studies conducted by P.J. Eric Stallard, ASA, FCA, MAAA, Center for Demographic Studies, Duke University.

Description: This is the abstract for a paper that seeks to construct a new system for pension funding that balances the needs of all the pension stakeholders. The paper presents a system that supports plan sponsors’ needs for predictable and relatively smooth contribution streams with the needs of the PBGC, pensioners, and taxpayers for a well-funded system. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This is a discussion of the title paper by Raymond F. Houseman, which provides some practical aspects of various funding methods. The paper is critiqued, and some alternative methods are discussed.