Description: This paper discusses the development of the Cash Balance Pension Plan concept.

Description: This is the abstract of a paper that analyzes the effects on the funding and the contribution rate in hybrid pension schemes when the only source of unpredictable experience is through volatile rates of return.

Description: An interview with the director of research at International Foundation of Employee Benefit Plans

Description: This paper examines some specific issues where cash balance plans don't fit the traditional mold, and what regulatory changes would provide the best fit for cash balance plans. From Cash Balance Symposium Monograph, M-RS02-3.

Description: This paper concentrates on who carries what risks if the national stocks-for-retirement cycle is fundamentally flawed and can fail a millions of baby-boomers grow older. From Cash Balance Symposium Monograph, M-RS02-3.

Description: This paper offers ideas on new retirement plan designs that share investment risk or longevity risk, or both, between employers and employees.

Description: This paper evaluates a number of hybrid pension plans, including hybrid plans used to provide social security benefits in some countries. The paper provides an overview of types of hybrid plans provided around the world.

Description: This 2005 presentation from the 40th Actuarial Research Conference is about equilibrium pricing models and valuations related to hybrid pension plans.

Description: This abstract describes a paper that studies operational characteristics of a group pension scheme with fixed annual contributions and variable benefit accruals. From Actuarial Research Clearing House, July 2010.

Description: Information on Unusual Provisions in Cash Balance Plans Needed by William Torrie and Thomas P. Edwalds from Pension Section News, February 1999, Issue No. 39.