Description: Analysis of the impact of projected multiemployer pension plan insolvencies over 20 years on affected participants and participating employers.

Description: A frustrating aspect of pension funding rules for U.S. plan sponsors is that contribution requirements are adversely correlated with business cycles. For example, not only did plan sponsors get hit with large contribution requirements in the perfect storm of the early 2000s, but many sponsors were prohibited from contributing in the late 1990s boom due to full funding limitations. This paper proposes that plan sponsors be allowed to contribute the normal cost as a deductible contribution each year. In hindsight, this would have allowed plan sponsors to pay for benefits as they accrued in the late 1990s and ultimately mitigated some of the crash of the early 2000s. The authors aim to demonstrate that a contribution policy allowing contributions to be at least equal to the normal cost will result in less volatility of contributions and improve the funded status over time.

Description: Statistics about the National Football League Players’ Pension Plan and its funded status.

Description: Statistics about the NFL players' pension plan funded status.

Description: Statistics about the National Hockey League Players’ Retirement Benefit Plan and its funded status.

Description: Statistics about AFTRA Retirement Plan and its funded status.

Description: This project aims to understand pension participants’ investment and withdrawal behaviors and provide guidance in pension plan design, with China’s data.

Description: China’s pension system has transformed from traditional retirement system based on command economy to modern pension system based on market economy.

Description: This research report is on the incorporation of flood and other catastrophe model results into pricing and underwriting.

Description: Statistics about the MLB players' pension plan funded status