Description: The Case Against Stock in Corporate Pension Funds

Description: Actuarial Assumptions for Pension Plans Invite Arbitrage The Case of Pension Obligation Bonds by Jeremy Gold from Risks and Rewards Newsletter, September 2000, Issue No. 35.

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: Technological innovations are disrupting traditional business models, improving products, and enhancing the user experience.

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: Feature article discussing the impact of the crisis that started in 2008 on pension plans and pension policies in a variety of countries.

Description: The abstract for the paper Never Again

Description: From the Future of Pension Plan Funding and Disclosure Monograph, held July 14-15, 2005 in Washington, DC.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.

Description: In a world where pensions for new hires are predominantly provided with defined contribution plans, defined benefit plans have moved in many cases from being a strategic human resource management tool to being a source of volatile historic liabilities and costs that need to be managed downward. While the approaches for dealing with these liabilities broadly consist of risk transfer, settlement or funding, the precise options available will vary by country depending on the local pension framework and legal requirements. Any company with material global pension liabilities would be well advised to monitor these closely, in order to be able to take advantage of opportunities to de-risk, and to ensure that a global pension de-risking budget is allocated to the activities which are expected to yield the best returns for the group.