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: Pension Forecasts, Part One: Some Questions by Lawrence N. Bader from Risks and Rewards Newsletter, February 2001, Issue No. 36.

Description: Diminished equity returns and historically low levels of interest rates are compelling plan sponsors to look at new ways of fulfilling their fiduciary responsibilities. In response, new frontiers in asset/liability management have arisen. This article will discuss strategies aimed at reducing the volatility of pension expense and decreasing the likelihood of significant funding deficits, all without increasing pension contribution rates. From Risks and Rewards Newsletter, August 2005, Issue No. 47.

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: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief