Description: This article discusses the use of financial economics in managing pension plans and warns of issues with rapid change in this area.

Description: This article discusses the need for a better strategy for defined benefit pension plans. While pension costs per se can be considered independently of investment strategy, the volatility of costs cannot. Many defined benefit plan sponsors are acutely aware of this volatility and are freezing or terminating their defined benefit pension plans. From Pension Section News, September 2006, No. 62.

Description: This paper calls for a reconsideration of ASOP 27 in the wake of the scandals that began with Enron and have rocked the world of finance. The paper argues for a tighter standard, perhaps based on the different approach taken in ASOP 35. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: Pension Forecasts, Part One: Some Questions by Lawrence N. Bader from Risks and Rewards Newsletter, February 2001, Issue No. 36.

Description: This paper concludes that there are two index rates that could best replace the 30-year Treasury in the calculation of the Current Liability of a pension plan - either the 30 year swap rate or the benchmark 30-year FNMA bond.

Description: Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S.

Description: This paper explores practical methods to hedge the fair value of pension scheme liabilities against changes in market conditions. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This paper discusses whether the use of relatively risk-free discount rates are appropriate under assumptions of substantial continuation of plan design and greatly increasing per capita payments, when the plan sponsor can dramatically change future cash flows. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: The paper attempts to identify defined benefit plan design principles that provide valuable employee benefits at reasonable costs. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This article gives insight into the economic atmosphere in the Netherlands after the financial collapse in the United States.