Description: In this article the author responds the current defined benefit pension plan concepts that are being challenged and presents his proposal for revised plan design, funding and investment concepts. From Pension Section News, March 2004, Issue No. 54.

Description: The purpose of this study is to provide the actuarial profession with a review of the actuarial aspects of cash balance retirement plans and original actuarial research regarding the design and valuation of such plans. This report discusses cash balance plan features and methods to measure the associated risks.

Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.