Description: This session discussion is about what constitutes an adequately funded plan? It depends on your viewpoint. The session examines adequate funding from four different perspectives. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This session discussion is about the minimum funding requirements and maximum deductible limits currently in effect, including full funding limitations and funding standard account determinations. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This panel discussion from the 1977 Record of the SOA Vol.3 No. 3 involves plan design problems, technical aspects of handling the Funding Standard Account, and reporting and disclosure of individual policy pension trusts.

Description: This article discusses various measures that are used to determine a plan's funded status and offers suggestions for addressing pension funding issues.

Description: This article highlights how Pension Section actuaries are in the forefront of the debate on pension plan funding reform. Over the past year, the SOA Pension Section has been at the forefront of efforts to rethink how employer-sponsored pension plans are funded. Our initiative began in the fall of 2004 with a call for papers, asking members of the consulting, plan sponsor and academic communities to develop proposals that innovatively address the future of pension plan funding—with the goal of creating a better system. In order to provide a forum to discuss the resulting papers and debate various proposals for reform, a symposium was organized for pension experts and stakeholders to meet face-to-face. The symposium, officially titled 'The Future of Pension Plan Funding and Disclosure,' was held in Washington, D.C., on July 14-15, 2005. From Pension Section News, April 2006, No. 61.

Description: This article discusses the affects of the Pension Protection Act of 2006 PPA primarily in relation to defined benefits pension DB plans.

Description: Book review of Steve Vernon’s Money for Life, Turn your IRA and 401(k) into a Lifetime Retirement Paycheck

Description: Highlights of recent media contributions by actuaries.

Description: This article addresses the matter of adequacy in funding from first principles, without regard to the layers of regulation now existing.

Description: While actuarial tradition has it that the preferred way to finance private pension plans is by full funding, the author discusses that this principle cannot necessarily be extended to national Old Age Security plans if the population remains stationary.