Description: Statistics about the MLB players' pension plan funded status

Description: Overview of the prevalence of employer withdrawals from multiemployer pension plans in the United States and their impact on the multiemployer pension plan system.

Description: Statistics about funded status of the National Hockey League Players' Retirement Benefit Plan.

Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: The article explores options for defined-benefit retirement plan sponsors to transfer pension risk, focusing on recent trends in the United Kingdom.

Description: Article provides an excellent summary of the importance of mathematics, computer models for determining the future for human-based financial security models, and the importance of recognizing how human behavior effects the financial security program.

Description: Statistics about funded status for AFTRA multiemployer pension plan

Description: Discusses two different issues of current concern in the UK: Transfer Values and Personal Pensions.

Description: This paper establishes a framework to analyze the volatility of corporate profits as a result of variability in accounting for pension plans. It models a Canadian corporation that maintains a defined-benefit pension plan and that has adequate cash flow to fully fund the pension plan, should it wish. Volatility of corporate profits is important because many senior executives have some component of their compensation directly related to corporate profitability and consequently do not want any surprises with respect to actual profits compared to expected profits. The volatility management techniques considered are investment policies for the pension plan, funding the pension plan, and an alternative plan design. The analysis is timely since changes are proposed to the accounting standards to eliminate most smoothing techniques. The results suggest that, depending on the investment environment, reduced volatility may be accompanied by by enhanced return, which is a result that few would expect.