Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.

Description: In this paper, a general model for a pension plan involving growth with respect to the population, salaries, and retirement benefits is used to study contribution patterns that may arise under different actuarial cost methods. Detailed results are presented for the case where the growth of population and the growth of salaries are described by exponential functions. Economic implications are presented and discussed. From Transactions of Society of Actuaries 1979, Vol. 31.

Description: This panel discussion session reported on the status and content of the Actuarial Standards Board standard dealing with the selection of assumptions. The discussion covers what the effects would be on practitioners.

Description: This is a discussion of the title paper by Raymond F. Houseman, which provides some practical aspects of various funding methods. The paper is critiqued, and some alternative methods are discussed.

Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

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.

Description: This panel from the 1977 SOA Meeting focuses on pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: Paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.

Description: Presented at June 1996 Spring Meeting. This session presents a line-by-line discussion of the re-designed 1995 Schedule B, including a brief discussion of issues related to new pension funding rules and preparation of attachments.