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

Description: Overview of the prevalence of employer withdrawals from multiemployer pension plans in the United States and their impact on the multiemployer pension plan system.

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

Description: Updated longitudinal study of metrics for measuring contribution adequacy at paying down unfunded liabilities in corporate DB pension plans in the U.S.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion of U.S. Social Security issues. Questions discussed included: 1. What is the financial status of the Social Security program? 2. What changes have been recently adopted and what changes have been proposed? 3. How would these changes affect the private pension system costs and plan design? 4. What is the proper role of the actuarial profession regarding the Social Security program? Included discussion of the paper, Constant Replacement Ratios in Retirement: A Theoretical Approach,' by Barnet N. Berin and Anthony B. Richter.

Description: Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S.

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

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: This discussion from the 1983 SOA Vancouver Meeting looks at recent developments in pensions for the United States including TEFRA and Section 415 limits on defined benefit and defined contribution plans, the taxation of social security benefits, and FASB views on pension assets and liabilities. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: Updated longitudinal study of metrics for measuring whether US corporate pension plan contributions paid down unfunded liabilities or met regulatory benchmarks.