Description: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.

Description: Chapter 4 discusses a range of actuarial issues associated with DROPs. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Glossary. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.

Description: 1993 SOA Spring Meeting, San Diego. This session discussed cash-balance pension plans, design variations, rate of interest credit, IRC section 417e problems, and transition from traditional defined-benefit plans.

Description: Presenter examines issues present when a defined benefit plan exists simultaneously with a defined contribution plan. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: This report, Phase 2 of a project on communicating pension risk, includes interviews with several individuals representing various aspects of plan administration: plan fiduciaries, finance professionals, consultants, and providers. The report provides a summary of each interview, concluding with common themes.

Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.