Description: This article gives a Canadian actuary's perspective about the role an actuary has in determining a pension plan's funding level.

Description: This article discusses plans and processes for adequate funding for pension plans.

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: The Case Against Stock in Corporate Pension Funds

Description: Chairperson's corner for January 2020 In the Public Interest.

Description: The article is a summary of Session 9PD at the Society of Actuaries annual meeting in New Orleans in October 2001. Terminal funding the purchase of annuities by pension plans usually at plan termination and stable value GIC's became major product lines in the 1980's. This article describes the changes in the those products, the markets and regulatory environment.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment returns.