Description: Paper presents a conceptual approach that could improve the security of retiree benefits while reducing the variability of employer contributions and improving the long-term prospects of the plan as a whole.

Description: This article discusses funding flat-benefit pensions and suggests steps to address what will likely be a future underfunded plan.

Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

Description: The general theme of discussion was pension plan funding and cost. The specific topics discussed included: impact of ERISA on corporate funding strategies, ethical considerations involved in deciding how to address inflation in pension plan costs, actuarial cash flow projections, actuarial role in evaluating alternative investment strategies, effect of ERISA's imposed Funding Standard Account, and discussion of the paper titled Introduction to Dynamics of Pension Funding. From the Record of the Society of Actuaries, 1976 Vol.2 No. 1

Description: The abstract for the paper Dr. Phil's Guide to Pension Funding Reform.

Description: The abstract for the paper A Comprehensive Defined Benefit Pension Plan Reform Proposal

Description: This paper examines the funding expectations of the three primary stakeholders in the pension system: plan sponsors, taxpayers, and workers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: In March this year a charter for the new corporation, the College Retirement Equities Fund, was granted by the State of New York and it is expected that within a few months the Fund will begin operations as a supplement to TIAA annuities. The purpose of this paper is to describe this rather novel type of corporation, which presents some unusual and interesting actuarial problems. Comparisons of the performance of fixed annuities vs. variable annuities are provided.

Description: This paper develops a family of accrued benefit actuarial cost methods which permits the purchase of retirement income at either an accelerating or decelerating rate. From Transactions of Society of Actuaries 1967, Vol. 19, Pt. 1, No. 54.

Description: This is a discussion about group annuity contracts issued for a very small number of lives and how it affected new sales of individual pension-trust policies.