Description: Comments by Ryan Labs Asset Management on paper by James J. Rizzo Krzysztof M. Ostaszewski Piotr Krekora.

Description: This article analyzes and confirms the circumstances where a change in the mortality assumption does and does not have a significant impact on pension valuations.

Description: Authors’ response to Ryan Lab Asset Management’s Comments on their paper which examines the degree to which certain actuarial methods satisfy public pension plan funding objectives.

Description: Comments from Eric Friedman on “The Debate over Applying FE Principles to the Funding on Public Pension Plans: A Transition Proposal and Other Ideas,” by Thomas Lowman

Description: Abstract of 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: The standard for measuring retirement income adequacy has been the final earnings replacement rate (usually targeted at 70%). But - does it work?

Description: Paper examining the degree to which certain actuarial methods satisfy public pension plan funding objectives.

Description: Paper discusses transition considerations if bond-based discount rates are used for funding public pension plans.

Description: Part 2 proposes solutions to the second of three flaws of the current financial model to obtaining the fair value of the public sector employer’s pension benefit liability.

Description: Spending down (decumulating) assets during retirement involves complex decisions about which specific assets to liquidate in what amounts, in what order, and at what times. No established methodology exists for making these decisions in individual cases. This paper describes a manual process that individuals can follow, a process that could be automated for wider use.