Description: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.

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

Description: In this article, the author talks about the pension environment and pension plans in Germany.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss cash balance pension plans, including their design, qualification, integration with Social Security, receptivity by participants, funding, and transition from conventional defined benefit plans. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: This panel discussion from the 1977 Record of the SOA Vol.3 No. 3 involves plan design problems, technical aspects of handling the Funding Standard Account, and reporting and disclosure of individual policy pension trusts.

Description: This paper, in light of inadequate and misdirected ERISA reforms, offers a new direction in defined benefit plan regulation in the area of plan termination insurance, minimum and maximum finding rules, and plan design restrictions. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: In response to public inquiries into the indexing of pension plan benefits, the financing of defined-benefit plans with fully indexed benefits is explored. A model career-average pension plan is set up with all accrued benefits fully indexed. For different funding conditions, the changes in pension plan surplus are examined under the economic conditions of 1946-1987. The results show that the fluctuations in surplus can be more easily absorbed if the pension plan balance sheet uses market value of assets and a funding objective which is flexibly related to assets and set in terms of a fixed conventional liability and an asset fluctuation reserve. From Transactions of Society of Actuaries 1992, Vol. 44.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.