Description: This is a discussion of the paper Fundamentals of Pension Funding by Charles L. Trowbridge. From Transactions of Society of Actuaries 1952, Vol. 4, No. 10.

Description: Both company and employee objectives with regard to pension plan funding tend to enhance employee security in its broadest sense, and differences are primarily those of emphasis. Company stress is apt to be on flexible pension contributions within the framework of stable long-range costs, while employee stress- when not on increased benefits- is likely to be on the funding of accrued benefits. The purpose of this paper is to examine certain funding guidelines which reflect both viewpoints in a logical and consistent fashion. It is concerned with principles as well as with the broad impact of actuarial assumptions and cost methods but is not concerned with specific application of the latter. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 51.

Description: Discussion of the use of traditional individual insurance products for pension plans of employers with small numbers of employees. Also discusses the new products in use, or under development for such plans. Also discusses the pros and cons of shifting individual policy funded plans to some other basis when the number of participants becomes larger. Finally, a discussion of products and methods under development in contemplation of enactment of a Keogh-type bill to provide retirement benefits for the self-employed?

Description: This discussion is about problems that encounter when seeking general acceptable criteria for minimum sound funding. From Transaction of Society of Actuaries 1961 - vol. 13 pt 2