Description: 1994 SOA Meeting, San Antonio. This session provided an overview of the state-of-the-art asset-liability matching techniques for pension plans. It also discussed application of the techniques to stabilize FAS 87 expense, protect pension plan surplus against economic fluctuations, and manage the nonparallel yield-curve shift.

Description: Discussion of the design and funding of non-traditional retirement plans. Review of appropriate uses and their advantages and disadvantages over traditional arrangements. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.