Description: In this paper, the long-term funding consequences of negotiated improvements in pension plans are examined. Particular emphasis is placed on the effects on both contribution rates and the overall funding position of the plan of such things as benefit increases to retirees, reductions in the average retirement age, economic events that affect the size of the active work force, and the interplay between the increases in pay and benefit rates and the other valuation assumptions. A simulation model is used to uncover the influence of each variable. From Transactions of Society of Actuaries 1981, Vol. 33.

Description: A plain-language, high-level explanation of employer withdrawal liability issues, including how they grew to be large and barriers to their collection.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: Overview of the prevalence of employer withdrawals from multiemployer pension plans in the United States and their impact on the multiemployer pension plan system.

Description: Analysis of the impact of projected multiemployer pension plan insolvencies over 20 years on affected participants and participating employers.

Description: A plain-language, high-level explanation of employer withdrawal liability issues, including how they grew to be large and barriers to their collection.

Description: Updated study of metrics for measuring the financial stress imposed on multiemployer pension plans by the combination of unfunded liabilities and declining numbers of active participants

Description: Pension stats sheet for the American Federation of Musicians and Employers’ Pension Fund for 2018.

Description: Statistics about funded status for musicians' multiemployer pension plan

Description: Funding statistics about the American Federation of Musicians Pension Plan