Description: This article provides an overview of the laws and regulations governing pension funding and suggests analysis which will enable the plan sponsor to capitalize on contribution options and coordinate long and short term funding strategies.

Description: This articles describes the multi-pillar system of 1 pay as you go and 2 individual capital accounts to fund public pension plans which exists in Eastern Europe and Central Asia.

Description: The selection of a discount rate is one of the most important assumptions for the calculations of present values. The paper presents the basic properties of the key measurements of investment returns and the discount rates associated with these measurements.

Description: Informal discussion of session 1A

Description: To be financially "well" is unique to an individual. Following a hierarchy of needs is key, along with saving more than the talking heads tell you to.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: Discussion of the issues the PBGC was focusing on at the time including modeling issues, losses incurred and expected and changes in legislation desired by the PBGC to manage losses going forward.

Description: This research report, based on Ontario pension plan data, examines differences between going concern and solvency valuations.

Description: This panel discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned accounting for pensions and other post-employment benefits. The panel considered the following issues: 1. Disclosure 2. Multi-Employer Plans 3. Plans Funded With Insurance Contracts 4. Plans Likely to be Terminated 5. Treatment of Other Post-Retirement Benefits

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint