Description: This article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.

Description: Minor changes in the Internal Revenue Code would encourage corporations to use Trust Fund financing, thus fueling economic prosperity without population expansion. However, even without these changes, a number of companies have found that establishing an employee trust is the answer not only to their capital requirements, but also to their employees’ increasing demands for a “piece of the action.”

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Can individual policy retirement plans be sold by insurance agents without their becoming fiduciaries, what new features in funding contracts and prototypes plans are needed, and what extra costs for retirement plans are expected due to the reporting, dlsclosure, and actuarial valuation requirements of ERISA. 1975 Record Vol. 1, No. 3

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 provides an overview of the laws and regulations governing pension funding and suggests analysis which will enable the plan sponsor to capitalize on contribution options and coordinate long and short term funding strategies.

Description: The SOA Research Institute tasked the Workforce Science Institute to investigate how retirement benefit plans can affect a plan sponsor’s workforce and business results. The following is an interview with Rick Guzzo and Haig Nalbantian co-founders of the Workforce Science Institute who are the researchers on this project. The interview gives a helicopter view of the project as well as provides some “food for thought” on how retirement plans can be designed to produce an effective workforce.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on September 18, 1979 and the Board of Governors on October 18-19, 1979

Description: Reviews a new pamphlet on public accounting entitled Accounting for the Cost of Pension Plans, by the American Institute of CPAs which discusses Opinion No. 8 issues.

Description: Argues that defined benefit plans do a much better job than 401ks in providing lifetime retirement income and points out other drawbacks of corporations switching plan types.

Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.