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: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

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

Description: A discussion of where insurance companies and their products fit in the retirement asset market and trends over the past few decades. Some historical data on the insurance companies' share of retirement assets is included.

Description: Presented at October 1996 Annual Meeting. Now that plan sponsors are required to purchase only the “safest available” annuities, companies encounter a number of difficulties when they attempt to terminate a defined-benefit plan. This session addresses the lack of available insurers and the resulting effect on competition, a situation in which the plan sponsor may have difficulty finding any insurer to take plan benefits, the effect on prevalence of lump-sum distributions, and the role of the PBGC as insurer of last resort.

Description: Book review of a book on pensions written by Ralph Nader and Kate Blackwell. Review is relatively balanced, yet clearly points out the shortfalls of the analysis put together by Mr. Nader and Ms. Blackwell.

Description: The pension and longevity risk transfer market is growing rapidly, with British-pioneered pension and longevity de-risking emerging outside of the UK and US, with over $270bn in transactions completed globally since 2007. Emerging markets include the Netherlands, Germany, Switzerland, France and Australia. This article describes the solutions available to plan sponsors who are looking to secure member benefits and achieve a lower risk future, and provides real-world examples of companies who have used innovative solutions to meet their unique needs.

Description: Technological innovations are disrupting traditional business models, improving products, and enhancing the user experience.

Description: Paper discussing the pension termination insurance program for single employer plans established under Title IV of the Employee Retirement Income Security Act. Followed by 2 discussion papers submitted