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Actuarial - funding of pensions

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San Bernardino Bankruptcy Exit Plan Cuts Some Pension Costs
The Funded-Status Seesaw and DB Decision-Making
Pension Liabilities: It's All About the Interest Rates
Ascension Health Settles ERISA Church Plan Exemption Lawsuit (PDF)
[Guidance Overview] Benefit Suspensions Under the Multiemployer Pension Reform Act (PDF)
[Official Guidance] Text of PBGC Monthly Interest Update for June 2015
Moody's, Citing Pension Crisis, Downgrades Chicago's Debt to Junk Status
Accuracy of Mortality Projections in Social Security and Medicare Trustees Reports (PDF)
First Church Plan Case Settles
Many DB Plan Sponsors Still Considering Risk Transfer
HATFA Will Cause Largest DB Plans to Cut 2015 Contributions
San Bernardino Judge Rejects Bond Suit Over Pension Debt
[Guidance Overview] Certain DB Plans May Need to Supplement Annual Funding Notice with Additional Information
Schools Want Spotlight on Huge CalSTRS Hike in Required Pension Funding
Text of Illinois Supreme Court Ruling: State Employee Pension Reform Legislation Violates State Constitution (PDF)
Illinois Justices Overturn State's Landmark 2013 Pension Law
Illinois Cities Prepare for Tough Pension Funding Requirement
Pension Finance Watch: Pension Index Moves Up in April
Pension Funded Status Improves by $40 Billion in April (PDF)
Pension Indicator, Updated for April 2015
Role of Government Powers at Issue in New Jersey Pension Funding Case
Utah Public Employees Plan May Have Missed Out on $1.35 Billion Return
S&P 1500 Pension Funded Status Improves by 2% in April
Lufthansa Points at Pension Costs Marring Earnings
[Official Guidance] Text of OPM Establishment of Charter for the Civil Service Retirement System Board of Actuaries
RBC Capital Markets Identifies Ideal Candidates for Pension Risk Transfers
Oregon Supreme Court: Retiree Cuts Are Unconstitutional
What is Intergenerational Equity?
Pension Plan Funded Status Falls Due to Liability Increases in Q1 2015 (PDF)
Corporate Pension Funds Pile Into Bonds
Estimating Future Costs at Public Pension Plans: Setting the Discount Rate
How Will Longer Lifespans Affect State and Local Pension Funding?
Pension Funded Status Drops by $6 Billion in March (PDF)
Coal Companies Get Reprieve on Pension Costs
Defined Contribution Pension Plans for State and Local Government Employees in the Financial Accounts of the United States
A Magic Eight Ball, Ouija Board, and Economic Forecast Walk Into a Bar
[Official Guidance] Text of FASB Update 2015-04: Compensation, Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer's Defined Benefit Obligation and Plan Assets
Private Pension Funding Drops to Lowest Level in 6 Years
Plans in the Towers Watson Pension 100: Funding, Discount Rates, Allocations and Contributions
[Official Guidance] Text of PBGC Monthly Interest Update for May 2015
[Guidance Overview] Guide to Benefit Suspensions Under the Multiemployer Pension Reform Act (PDF)
[Official Guidance] Text of IRS Notice 2015-31: Weighted Average Interest Rates, Yield Curves, and Segment Rates Applicable for April 2015 (PDF)
New Jersey Officials Say Constitutional Right to Pension Funding Was 'Fabricated' by Court
Many Underfunded Public Pension Plans Pay Bonus Checks to Retirees When Investments Do Better Than Projected
Projected Funding Rates for the Next Several Plan Years
How Will Longer Lifespans Affect State and Local Pension Funding?
[Opinion] American Academy of Actuaries Comment Letter to PBGC on Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (PDF)
[Opinion] American Academy of Actuaries Comment Letter to PBGC on Partitions of Eligible Multiemployer Plans and Facilitated Mergers (PDF)
S&P 1500 Pension Funded Status Stays Put in March
[Opinion] NASRA Letter to Moody's About Presentation of Public Pension Accounting Information (PDF)
Funded Status of US Corporate Pensions Dips Slightly in March
Agreement in Legal Battle Over Rhode Island Pension Overhaul
2015 Corporate Pension Funding Index (PDF)
DOL Inspector General Audit Report: Small Pension Plans Receiving Audit Waivers Need More Frequent Review (PDF)
[Official Guidance] Text of OPM Notice: Present Value Factors for Use by Federal Employees' Retirement System
[Official Guidance] Text of OPM Proposed Regs for Federal Employees' Retirement System: Present Value Conversion Factors for Spouses of Deceased Separated Employees
[Guidance Overview] DOL Issues Final Annual Funding Notice Rules for Defined Benefit Plans (PDF)
Why Pre-fund? Why Fully Fund? (PDF)
Pension Finance Update as of March 31, 2015 (PDF)
New Jersey Governor Appeals Pension Payment Ruling, Requests State Supreme Court Review

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