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: A discussion of where insurance companies and their products fit in the retirement asset market and trends over the past few decades. Some historical data on the insurance companies' share of retirement assets is included.

Description: Canadian employers who sponsor retirement plans have mostly adopted arrangements that qualify for deferral of taxes. It is no longer clear that this is the best choice. Low interest rates and the emergence of Tax-Free Savings Accounts mean that there could be better alternatives for future generations of employees. This research paper re-examines the effectiveness of tax deferral and other fundamental choices.

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 pension and longevity risk transfer market is growing rapidly, with British-pioneered pension and longevity de-risking emerging outside of the UK and US, with over $270bn in transactions completed globally since 2007. Emerging markets include the Netherlands, Germany, Switzerland, France and Australia. This article describes the solutions available to plan sponsors who are looking to secure member benefits and achieve a lower risk future, and provides real-world examples of companies who have used innovative solutions to meet their unique needs.

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

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.