Description: Part 2 proposes solutions to the second of three flaws of the current financial model to obtaining the fair value of the public sector employer’s pension benefit liability.

Description: Part 3 proposes solutions to the third of three flaws of the current financial model to obtaining the fair value of the public sector employer’s pension benefit liability.

Description: Excel spreadsheet illustrating a specific proposal outlined in the paper, with detailed explanations.

Description: Introduction to the paper that documents the flaws of the current financial model.

Description: A discussion of the various Pension Plan Asset Valuation Methods. FromThe Pension Forum, August 2001, Volume 13, Issue No. 1.

Description: The motivation for various asset valuation methods and their properties are briefly described. Some smoothed value or market-related methods based on arithmetic averaging and exponential smoothing are considered and their effect on funding is discussed. Suggestions for further research are also made.

Description: This research examines funding valuation discount rates that reflect the expected return on investments in accordance with the pension plan’s investment policy. The research is based on data from regulatory filings in Ontario, with supplementary information from British Columbia and the United States.

Description: This project aims to understand pension participants’ investment and withdrawal behaviors and provide guidance in pension plan design, using data from China

Description: Authors’ response to comments by Ryan Labs Asset Management on paper by James J. Rizzo Krzysztof M. Ostaszewski Piotr Krekora.

Description: Chapter 5 reviews the investment plans of four Florida, Louisiana, Minnesota, and California public employee systems concentrating on three main topics: general summary of fund and portfolio characteristics, comparisons of target asset allocations policies, and reviews of investment policies. From A Study of Public Employees Retirement Systems, M-RS96-1.