Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

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: This paper demonstrates how, under the projected benefit cost methods whereby the gains are reflected in the normal cost rate, gains determined at a given valuation date are amortized over the future working lifetime of the active employees included in the valuation as of that date.

Description: This articles describes the multi-pillar system of 1 pay as you go and 2 individual capital accounts to fund public pension plans which exists in Eastern Europe and Central Asia.

Description: A supplemental report conducted in 2009 to contrast results of the 2008 study, 'Will Retirement Assets Last a Lifetime'? It discusses retirees confidence in having sufficient assets to fully fund their retirement, their willingness to take risk, efforts to control spending and their use of financial advisers.

Description: Presented at June 1996 Spring Meeting. Discusses pension funding adequacy and targets.

Description: This research report, based on Ontario pension plan data, examines differences between going concern and solvency valuations.