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

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: This report includes information on variations in wind-up funding levels and examines differences in required PfADs attributable to differences in plan design.

Description: Chapter 4 discusses a range of actuarial issues associated with DROPs. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: Glossary. From Design and Actuarial Aspects of Deferred Retirement Option Programs, M-RS03-2.

Description: The presenters in this session will discuss the simultaneous use of DB and DC plans. With the continued growth of DC assets and the freezing of DB plans, it is increasingly common to see DB participants with a DC plan that is more than just supplemental. Because of this, it is important that retirement professionals see DB and DC plans as not just competitors for contributions, but as partners. The presenters will discuss how that partnership can work and how the presence of a DB plan can influence the design of DC solutions such as target date funds.

Description: Provides an overview of issues with regard to the defined benefit plan lump sum choice and introduces the Society of Actuaries Decision Brief on that topic

Description: This report, Phase 2 of a project on communicating pension risk, includes interviews with several individuals representing various aspects of plan administration: plan fiduciaries, finance professionals, consultants, and providers. The report provides a summary of each interview, concluding with common themes.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: The Society of Actuaries Retirement Section is pleased to make available material that addresses the challenges in communicating pension risk to stakeholders.