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

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 session discussion is about what constitutes the proper level of financing of retirement plans, objective of proper financing, different measures of funding status, risk related to inadequate financing, recent U.S. developments. From Record of the Society of Actuaries Vol. 13, No. 4A.

Description: This 1990 panel discussion is about the IRC Section 412 minimum contribution requirements and the IRC Section 404 maximum deductible contributions. Also discussed is a comparison of these U.S. contribution regulations with those of Canada and other countries including Australia, Brazil, Belgium, Japan, Mexico, South Africa, Switzerland and the U.K. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: This article summarizes the views of the Interagency Task Force about the need for regulation of private pension plans with a focus on protecting vested benefits.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: This article discusses Life-Cycle Saving and Investing for retirement. The article reviews how actuaries can add to the discussion of what is wanted and needed in retirement and how traditional replacement ratios can be linked with consumption targets.