Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: 1994 SOA Meeting, San Antonio. This session covered the SEC letter on FAS 87, discount rates analyzing the current yield curve, matching bond portfolios to benefit payments, selection of salary scale, selection of return on assets, update on ASB proposed standards, and the relationship, if any, of funding assumptions to accounting assumptions.

Description: This study examines reductions in retirement benefits from the decline in defined benefit plans and increases in defined contribution plans during the past 20 years and what effect this has on workforce management. In particular how this change is affecting older workers’ decisions to retire and what effect this could have on companies. An underlying assumption implicit in evaluating the benefit of retirement of older workers is that productivity declines in old age while pay does not, leading to a pay productivity gap that could have an adverse effect on the employer from delayed retirement. The validity of this assumption was also examined.