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Actuarial - funding of pensions

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Majority of Catholic Dioceses Plan to Freeze Pensions
Cracks Starting to Appear in Public Pensions' Armor
[Opinion] The Wrong Way to Overhaul New Jersey's Pensions: Conversion to a Cash Balance Plan
State and Local Government Spending on Public Employee Retirement Systems (Updated February 2015) (PDF)
New Jersey Gov. Christie's Budget Proposes Pension Overhaul
A Roadmap to Resolution of New Jersey's Pension Funding Problem (PDF)
Success Strategies for Well-Funded Public Pension Plans
[Guidance Overview] DB Plan Sponsors Beware: Potential Liability Related to Facility Closings and Sales of Business Units
A Study of the Pension Burden on California Cities
New Jersey Court Strikes Down Governor's Plan to Cut Pension Contributions
Stockton Bankruptcy Ruling Cuts CalPERS Down To Size
Public Pension Woes Call for Differentiated Municipal Bond Investing
Corporate Pension Funds Weigh Derisking vs. Re-Risking
Agencies Issue Request for Comments Under Multiemployer Pension Reform Act of 2014
Silver City No More? Taunton's Reed and Barton Files for Bankruptcy
Contribution Projections for New Jersey Public Employee Pensions
[Opinion] Are Chicago and Tampa The Next Detroit?
PBGC, IRS Seek Information for Guidance on Multiemployer Plan Cutbacks, Partitions
[Official Guidance] IRS Notice 2015-19: February 2015 Interest Rate Update (PDF)
The Rising Tide of Pension Contributions Post-2013: An Updated Analysis of Funding for the U.S. Private Sector Single-Employer Defined Benefit System (PDF)
2014 JCEB Q&As Offer Nonbinding DOL Responses on Employee Benefits Issues
35 Percent of Americans Want Pension Reform to Be a 'Top Priority' for State and Local Governments
Union Retirees Fear Possible Dramatic Cuts Under Multiemployer Pension Reform Act of 2014
[Guidance Overview] Multiemployer Review: Tools for Plans in Critical and Declining Status (PDF)
[Official Guidance] Text of IRS Request for Information on Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
Text of Enrolled Actuaries Basic Examination EA-1, Spring 2014 (PDF)
Market Value of Assets Reported Under GASB 67 Is Much Higher Than the Smoothed Asset Value Reported Under Prior Standards
Lockheed Reports Reduced DB Obligations from Lump Sums
[Official Guidance] Text of PBGC Monthly Interest Update for March 2015
Use of Settlements in DB Plans to Surge This Year
Pension Indicator, Updated for January 2015
562 Pennsylvania Municipalities Administer Pension Plans That Are 'Distressed' and Underfunded by at Least $7.7 Billion (PDF)
Pension Plans, Once Inviolable Promises to Employees, Are Getting Cut
Case Studies of State Pension Plans That Switched to Defined Contribution Plans (PDF)
Good News! We're Living Longer According to New RP-2014 Mortality Tables and MP-2014 Mortality Improvement Scales (PDF)
Public vs. Private Employees on the Pension Crisis: Nobody Wants Responsibility
Headlines About Decreased Pension Plan Termination Shortfall Are Misleading (PDF)
Kentucky Pension Underfunding Complicates Divorce Settlements
U.S. Public Pensions Return 6.8% in 2014 for Six Years of Gains
The Link Between Corporate Pensions and Financial Distress
M&A Basics: Pension, Savings, and Welfare Plan Issues (PDF)
Most Americans Say Government Employees Should Contribute More to Their Own Retirement
Pension Finance Watch, January 2015
Text of Bankruptcy Court Opinion Confirming Stockton Bankruptcy Plan and Determining Status of CalPERS (PDF)
Risky Pension-Bond Strategy Considered in Kansas
[Opinion] American Academy of Actuaries Comments to IRS on Potential Improvements in Section 436 Benefit Restriction Rules (PDF)
[Opinion] American Academy of Actuaries Comment Letter to IRS on Developing Future Mortality Tables for Sections 430(h)(3) and 417(e) (PDF)
January 2015 Interest Rates Reach a Record Low of 3.38% with Abysmal Effect on Pension Funding (PDF)
Pension Finance Update as of January 31, 2015 (PDF)
Funded Status of U.S. Corporate Pensions Falls Nearly Five Percent in January
[Guidance Overview] Think Your Plan Is Well Funded? You May Be in for a Surprise
[Opinion] Will Deflation Decimate Pensions?
De-Risking Strategies Still Making Headlines (PDF)
Frozen DB Plans Become High Maintenance Items
[Guidance Overview] DOL Final Rule Implements Annual Funding Notice Requirement for DB Plans
[Guidance Overview] Final Regs Issued for Annual Funding Notice (PDF)
GASB Standards and What They Mean for Public Pensions
DOL Places 150 Union Pension Funds in 'Critical' Status
[Guidance Overview] Final Annual Funding Notice Requirements for Defined Benefit Plans
[Official Guidance] Text of DOL Final Regs: Annual Funding Notice for Defined Benefit Plans

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