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

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: 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: The purpose of this paper is to provide an introduction to mathematical principles applicable to pension funding under dynamic conditions of population growth, inflation, and automatic adjustment of benefits. From Transactions of Society of Actuaries 1976, Vol. 28.

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.

Description: This paper proposes to discuss the various criteria of actuarial soundness, especially as they apply to the railroad retirement system, and to suggest another measure of the financial condition of the system as of any valuation date. From Transactions of Society of Actuaries 1954, Vol. 6, No. 14.

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.