Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: Updated longitudinal study of metrics for measuring contribution adequacy at paying down unfunded liabilities in corporate DB pension plans in the U.S.

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: This is an article from The Actuary that discusses the need to reform defined benefit plans. The number of defined benefit plans in the United States has declined significantly over the past 20 years. If Congress overlooks the interests of plan sponsors in its reform, we're likely to witness further erosion of an already weakened defined benefit system, and America's workers would be the ultimate losers.

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.