Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.

Description: This panel from the 1977 SOA Meeting focuses on pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.

Description: Presented at June 1996 Spring Meeting. Discusses pension funding adequacy and targets.

Description: The general theme of discussion was pension plan funding and cost. The specific topics discussed included: impact of ERISA on corporate funding strategies, ethical considerations involved in deciding how to address inflation in pension plan costs, actuarial cash flow projections, actuarial role in evaluating alternative investment strategies, effect of ERISA's imposed Funding Standard Account, and discussion of the paper titled Introduction to Dynamics of Pension Funding. From the Record of the Society of Actuaries, 1976 Vol.2 No. 1

Description: Paper that discusses a new funding method that would make the recommended contribution for funding purposes for public DB plans subject to an overriding minimum contribution OMC calculation.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: This article discusses funding flat-benefit pensions and suggests steps to address what will likely be a future underfunded plan.