Description: This article discusses the risk-sharing arrangements provided by a number of different types of hybrid pensions, focusing on hybrid designs in the United States, Canada and the Netherlands, with particular emphasis on the New Brunswick (Canada) shared risk plan.

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

Description: An “eligible combined plan”allows the promise, funding and delivery of both pension benefits funded by the employer and salary deferrals funded by the employees

Description: The author shares the story of his actuarial career and provides insight into the development of retirement today and the past and future of the pension actuary.

Description: Updated metrics for measuring financial stress among multiemployer pension plans in the United States.

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Overview of the prevalence of employer withdrawals from multiemployer pension plans in the United States and their impact on the multiemployer pension plan system.

Description: The article explores options for defined-benefit retirement plan sponsors to transfer pension risk, focusing on recent trends in the United Kingdom.

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