Description: This paper examines some of the effects of mortality improvements on traditional defined benefit plans. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This paper explores the range of contribution policies allowable under various sets of rules, and then proposes that plan sponsors be allowed to contribute the normal cost as a deductible contribution each year. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This paper examines the history and current problems of the Pension Benefit Guaranty Corporation PBGC. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This paper seeks to construct a new system for pension funding that balances the needs of all the pension stakeholders. It 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 the conference report that documents the inaugural event for Initiative 18|11, which was held in Washington, DC, on March 7, 2018. Initiative 18|11 is a joint venture between the Society of Actuaries and the Kaiser Family Foundation. It is focused on determining action steps that can be taken to address the rising cost of health care in the United States.

Description: This paper addresses the financial risk of long-term care by examining the use of reverse mortgages to help impaired elders continue to live at home.

Description: Presented at Living to 100 Symposium, January 2011. This article estimates the impact of obesity and diabetes on disability and mortality for those older than 65 using the 2004 National Long Term Care Survey with disability based on the Health Insurance Accountability and Portability Act's Activities of Daily Living and Cognitive Impairment triggers.

Description: This paper, in light of inadequate and misdirected ERISA reforms, offers a new direction in defined benefit plan regulation in the area of plan termination insurance, minimum and maximum finding rules, and plan design restrictions. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This paper asserts that funding is the natural result of managing liability, and, from there, examines some of the funding liabilities of pension plans. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Paper examines some of the current difficulties faced by defined benefit plans, and poses some solutions. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.