Description: This article summarizes the views of the Interagency Task Force about the need for regulation of private pension plans with a focus on protecting vested benefits.

Description: This article gives a Canadian actuary's perspective about the role an actuary has in determining a pension plan's funding level.

Description: This article discusses plans and processes for adequate funding for pension plans.

Description: This is the abstract of a paper that analyzes the effects on the funding and the contribution rate in hybrid pension schemes when the only source of unpredictable experience is through volatile rates of return.

Description: In response to public inquiries into the indexing of pension plan benefits, the financing of defined-benefit plans with fully indexed benefits is explored. A model career-average pension plan is set up with all accrued benefits fully indexed. For different funding conditions, the changes in pension plan surplus are examined under the economic conditions of 1946-1987. The results show that the fluctuations in surplus can be more easily absorbed if the pension plan balance sheet uses market value of assets and a funding objective which is flexibly related to assets and set in terms of a fixed conventional liability and an asset fluctuation reserve. From Transactions of Society of Actuaries 1992, Vol. 44.

Description: The Case Against Stock in Corporate Pension Funds

Description: Chairperson's corner for January 2020 In the Public Interest.

Description: Presented at June 2002 Spring Meeting. Panelists discuss current understanding of interest rate issues in pension plans, recent regulatory changes, adaptation to these changes and possible direction of additional legislation.

Description: This session is about United States: Minimum funding requirements, Internal Revenue Service audit guidelines, Pension Benefit Guaranty Corporation, Financial Accounting Standards Board 87 Canada: Surplus contrivances tax reform, pension reform legislation, Canadian Institute of Chartered Accountants Standards. From Record of the Society of Actuaries Vol. 13, No. 2.

Description: This article discusses Dan M. McGill's presentation on the subject of a guaranty fund for private pensions, given to the Senior Branch of the Actuaries Club of New York on March 26, 1968. Dr. McGill offered his thoughts on the technical characteristics of such a fund.