Description: This paper demonstrates that cash balance plans should invest all of their assets in taxable fixed-income securities and credit employee account balances with the total return on an equity index. From Cash Balance Symposium Monograph, M-RS02-3.

Description: Challenge to actuarial business as usual in re public pension plans with a focus on setting actuarial standards of practice

Description: This is a panel discussion session on the future of defined benefit pension plans, including trends in termination, attitudes of sponsors, legislative changes, impact of economic factors, and FASB reporting requirements. From the Record of the Society of Actuaries, Vol. 9, No. 3.

Description: In this article the author identifies and delimit 's the public's interest in defined benefit plan funding as a practical response to the chaotic deluge of of overlapping measurements and restrictions designed to regulate the funding of pensions plans in the US.

Description: This working paper discusses the risks of investing in stocks in public pension funds.

Description: This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement plan liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated benefit obligation ABO and the projected benefit obligation PBO.

Description: This paper discusses the limits placed on actuarial pension practice since the passage of ERISA. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does financial economics say about how plans ought to be financed? From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This panel discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned accounting for pensions and other post-employment benefits. The panel considered the following issues: 1. Disclosure 2. Multi-Employer Plans 3. Plans Funded With Insurance Contracts 4. Plans Likely to be Terminated 5. Treatment of Other Post-Retirement Benefits

Description: This paper uses economic principles to evaluate methods that may be used to assign the cost of employee benefits to accounting periods. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.