Description: The purpose of this report is to describe our modified approach, provide our rationale, and identify as best we can the alternatives put forward by actuaries who do not share our views.

Description: A supplemental report conducted in 2009 to contrast results of the 2008 study, 'Will Retirement Assets Last a Lifetime'? It discusses retirees confidence in having sufficient assets to fully fund their retirement, their willingness to take risk, efforts to control spending and their use of financial advisers.

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: Metrics for measuring pension plan contributions against benchmarks for achieving specific financial funding goals.

Description: This paper seeks to construct a new system for pension funding that balances the needs of all the pension stakeholders. It presents a system that supports plan sponsors’ needs for predictable and relatively smooth contribution streams with the needs of the PBGC, pensioners, and taxpayers for a well-funded system. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This is the Reformatted Actuarial Standard of Practice No. 4: Measuring Pension Obligations. This standard is effective for measurements made as of December 3,1993 or later.

Description: Introduction of a symposium of papers that arose out of the discussions of the Committee on Retirement Systems Practice Education regarding the adequacy of defined benefit pension plan funding.

Description: This paper proposes principles to serve as the basis for revising the pension funding rules established in 1974, and also suggests a set of revised rules. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: Pension Forecasts, Part II: The Model Has No Clothes by Lawrence N. Bader from Risks and Rewards Newsletter, July 2001, Issue No. 37.

Description: Diminished equity returns and historically low levels of interest rates are compelling plan sponsors to look at new ways of fulfilling their fiduciary responsibilities. In response, new frontiers in asset/liability management have arisen. This article will discuss strategies aimed at reducing the volatility of pension expense and decreasing the likelihood of significant funding deficits, all without increasing pension contribution rates. From Risks and Rewards Newsletter, August 2005, Issue No. 47.