Description: An interview with actuary Lee Gold reveals preliminary results of a recent SOA research project which surveyed employees on what retirement plan features they prefer.

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

Description: This is a study of Pension Benefit Guaranty Corporation (PBGC) mortality experience. The study consists of data furnished by the PBGC for the time period of September 30, 2009 through September 30, 2014. All of the data come from single-employer pension plans taken over by the PBGC in a distress termination. This is the SOA’s first study of PBGC experience and provides another comparison point of retirement plans mortality experience for work performed by pension actuaries.

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

Description: The article and guidebook of the same name use a stochastic simulation model to examine potential impacts of public pension plan risk-sharing policies on government employers and plan members. Policies examined include simple policies such as COLAs and employee contributions that are contingent upon investment returns or funded ratios, and more-complex policies similar to those used in the Wisconsin Retirement System.

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 article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.