Description: Practitioners in the pension field have come to recognize that there are four broad sub-specialties: small plans also known as tax-shelters, larger corporate plans, governmental plans, and Taft-Hartley jointly trusteed programs. Knowledge and even expertise in one specialty is not necessarily transferable to the others.

Description: Discussion of the challenges actuaries face in selecting an interest rate for the purpose of calculating Withdrawal Liability for a Multiemployer pension fund in the US. Recent court cases are referenced.

Description: Review pension plan statistics for the Motion Picture Industry Pension Plan.

Description: This is an interview of actuary Cary Franklin who responds to various questions about multiemployer plans with the intent of educating those readers who do not practice in that area.

Description: Statistics about the Screen Actors Guild - Producers Pension Plan and its funded status.

Description: Statistics about the Major League Baseball Players Pension Plan and its funded status.

Description: Statistics about pension plan funded status for Directors Guild.

Description: Statistics about pension plan funded status for Writers Guild.

Description: The Total Career Benchmark Model, consistent with Retirement 20/20 principles, focuses on reconstructing and maintaining a consistent and reasonable sharing of risks and rewards amongst the four stakeholders: Individuals, Society, Employers and the Markets. Modern technology provides the necessary tools. A series of benchmarks are used for tax limits, target pensions, accrual to date etc. The self adjusting, consistent benchmarks under the TCB Model, means that all stakeholders speak the same language. Individuals and Employers can easily compare what they have to what they need – and more importantly can see how to accrue what is needed. An individual’s ability to tax shelter income over a career is not dependent on the design of any employer pension plan. All funds allocated to an individual remain the individual’s and are not used to subsidize another person – except for the inherent risk sharing of an annuity – by hidden transfers of value.

Description: This paper discusses the Total Career Benchmark Model, consistent with Retirement 20/20 principles, focuses on reconstructing and maintaining a consistent and reasonable sharing of risks and rewards amongst the four stakeholders: Individuals, Society, Employers and the Markets. Modern technology provides the necessary tools. A series of benchmarks are used for tax limits, target pensions, accrual to date etc. The self adjusting, consistent benchmarks under the TCB Model, means that all stakeholders speak the same language. Individuals and Employers can easily compare what they have to what they need – and more importantly can see how to accrue what is needed. An individual’s ability to tax shelter income over a career is not dependent on the design of any employer pension plan. All funds allocated to an individual remain the individual’s and are not used to subsidize another person – except for the inherent risk sharing of an annuity – by hidden transfers of value.