Description: Discusses SOA research report evaluating pension de-risking strategies.

Description: This article discusses Life-Cycle Saving and Investing for retirement. The article reviews how actuaries can add to the discussion of what is wanted and needed in retirement and how traditional replacement ratios can be linked with consumption targets.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

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 plans and processes for adequate funding for pension plans.

Description: This paper recommends four criteria for measuring the adequacy of proposed funding policies.

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: 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: The author uses a parable to illustrate the maximum pension funding limits under TEFRA.

Description: In this article, the author talks about the pension environment and pension plans in Germany.