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

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

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

Description: This article discusses the affects of the Pension Protection Act of 2006 PPA primarily in relation to defined benefits pension DB plans.

Description: This is a summary of the employer costs for pension plans published by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) as of December 2013.

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.

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.