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Actuarial - funding of pensions


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[Opinion] Text of Letter from ASPPA and ACOPA to IRS Requesting HTFA Funding Guidance (PDF)
[Opinion] Detroit Bankruptcy Reveals Virtues of the Defined Contribution Retirement Plan Model
CalPERS Pension Rules Would OK 99 Types of Extra Pay to Count Under Benefit Formula
Should Pension Assets Be Leveraged?
[Opinion] Text of Comments by American Benefits Council to IRS Requesting Guidance on HATFA Funding Stabilization Provision (PDF)
Alternative Financing Strategies Are Needed to Reach U.K. Pensions Stability
Merced County (California) Pensions Still Only 51.4% Funded
Local Governments in West Virginia Say New GASB Pension Rules Will Have Little Impact
[Guidance Overview] Pension Funding Relief: What's In It for My Plan?
State Supreme Court Determines Washington State Can Eliminate Public Pension Increases
Pension Funding Index, August 2014
De-Risking Trend Redefining the Global Pension Market
HAFTA Smooths Highways, and Pension Funding, Too
Investment Manager for San Diego Pension Plan Dials Up the Risk to Combat a Shortfall
[Official Guidance] Text of PBGC Monthly Interest Rate Update for September, 2014
[Guidance Overview] Pension Funding: Impact of Extending Interest Rate Corridors
[Guidance Overview] Pension Provisions in the Highway and Transportation Funding Act of 2014
[Guidance Overview] Handout for IRS Phone Forum on Defined Benefit Plan Terminations, August 14, 2014 (PDF)
[Official Guidance] Text of IRS Notice 2014-48: August 2014 Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (PDF)
[Opinion] Pension Smoothing: The New Normal?
[Guidance Overview] Pension Funding Relief Extension Requires Action for Many Plans Before September 15
More Large Employers Adopting De-Risking Strategies for Pension Plans
Private Sector Multiemployer Pension Plans: Current Issues
Pension Finance Update as of July 31, 2014 (PDF)
Structuring Credit Facilities for Defined Contribution Plan Funds (PDF)
Liability-Driven Investment: From Theory to Practice
[Guidance Overview] Pension Funding Smoothed for Another Five Years
SEC Charges State of Kansas with Fraudulently Understating Municipal Bond Exposure to Unfunded Pension Liability
[Guidance Overview] Pension Funding Relief Extended: DB Plans Must Act Quickly
U.S. Public Pensions Show Biggest Investment Gain in Three Years
Ventura Pension Vote Blocked; Summit This Fall with Other California City Leaders?
Quebec Municipal Workers Dress Up in Protest Over Proposed Pension Reforms
State Pensions Rethink High-Fee Hedge Funds But Love Private Equity
Pension Indicator, July 2014
2014 Report on State Pension Asset Allocation and Performance
Text of Actuarial Standards Board Request for Comments on ASOPs and Public Pension Plan Funding and Accounting (PDF)
[Guidance Overview] HATFA Requires Immediate Action on 2013 Defined Benefit Plan Valuations
[Guidance Overview] Highway and Transportation Funding Act Provides Pension Funding Relief in 2014 (PDF)
CalPERS 2012-17 Strategic Plan: Annual Report July 2014 (PDF)
Pension Problems in Illinois: Do the Voters Believe It? [VIDEO]
S&P 1500 Pension Funding Deficits Remain Above Year-End 2013 Levels
[Guidance Overview] Extension of Pension Interest Rate Smoothing Relief Clears Congress (PDF)
[Opinion] Stockton's Bankruptcy and Pension Reform: Limited Options
Los Angeles Board Ruling Shields City's New Hires from Pension Cuts
[Opinion] Pension Smoothing Has Become a Modern-Day Indiana 'Pi' Bill
Congress Passes Pension Smoothing Extension -- Without PBGC Premium Increases (PDF)
[Official Guidance] Text of IRS Private Letter Ruling: Lump Sum Window for Participants Already in Pay Status Will Not Violate Minimum Distribution Requirements (PDF)
Pension Smoothing on the Way After All: Highway Funding Bill Sent to President for Signature
Pension Plan Funded Status Increases Slightly in Q2 2014 (PDF)
Chicago Telephone Tax to Rise by 56 Percent to Shore Up Pensions
Senate Passes Highway Bill But Deletes Pension 'Smoothing' Provision
[Opinion] New Jersey Appeals Lower Court Decision Finding Vested Right to COLAs
Panel Rules That Los Angeles City Hall Must Toss Out Pension Reforms
HATFA-14 and Discount Rates: The Latest in 'Pension Smoothing' Provisions
IRS Continues to Mull Section 412(d)(2) Plan Amendments
Detroit-Style Pension Cuts: Could It Happen in California?
[Opinion] California Pension Reforms Don't Go Far Enough
Update on IRS Rulings on Pension De-Risking
New Actuarial Mortality Tables May Be 'Nail in the Coffin' for DB Plans
Actuaries Raise Questions About Proposed RP-2014 Mortality Tables

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