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Actuarial - funding of pensions


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Illinois Pension Debt Now a Quarter-Trillion Dollars and Counting
Pension Investing: Why Equity Derivatives Now?
The Cost and Adequacy of Teacher Pensions in Texas
Good News and Bad News for Corporate Pension Plans
Corporate Executives Still Interested in Shedding Pension Liabilities
Accounting for Federal Retirement and Veterans' Benefits: Cash and Accrual Measures
[Opinion] American Academy of Actuaries Comment Letter to Actuarial Standards Board on Second Exposure Drafts of ASOP Nos. 27 and 35 (PDF)
How Secure Is Your Pension Plan?
Discount Rate Hits Record Low as Corporate Pension Funding Drops by $87 Billion
Pension Finance Update, August 2019
FAS87 ASC715 Discount Rates and Moody's Rates, Updated September 1, 2019
Navigating Two Decades of Funded Status
Managing Funding and PBGC Variable-Rate Premiums in a Volatile Interest Rate Environment
Text of Enrolled Actuaries Pension Examination EA-2, Segment L, Spring 2019 (PDF)
Text of Enrolled Actuaries Pension Examination EA-1, Spring 2019 (PDF)
Text of 2017 Enrolled Actuary Program Booklet: Basic (EA-1) Examination, Pension EA-2 (Segment L and F) Examinations (PDF)
IRS Extends Temporary Nondiscrimination Relief for Closed DB Plans to 2021
What Is Cash Flow Duration and What Can It Tell Us About Actuarial Liabilities?
PBGC Methods: Think Before You Switch
Life Expectancy in 2019 (PDF)
Pension Financial Impact of Record Low Treasury Bond Rates
Interest Rates 2019: Measuring UVBs for Variable-Rate Premiums
[Opinion] Are Public Pensions in a Crisis? Part 2 -- Is Pay-as-You-Go Sustainable?
[Opinion] Are Public Pensions in a Crisis?
Primer on Completion Portfolio Management
Pension Funding Index, August 2019
Companies Are Racing to Dump Their Pension Plans
Disability and Death Probability Tables for Insured Workers Born in 1999 (PDF)
Rehabilitation for Multiemployer Pension Funds Act of 2019 and Its Potential Impact
Examining the Experiences of States That Closed Pension Plans
Multiemployer Pension Rescue Plan Passes House, But Senate Outlook Dim
[Official Guidance] Text of PBGC FY 2018 Projections Report (PDF)
Here's How Much Your State Spends on Pension Funds
Central States Pension Fund Continues to Bleed as Congress Debates Aid
California Pension Costs Grew Six Times as Fast as Nation
FAS87 ASC715 Discount Rates and Moody's Rates, Updated August 1, 2019
Four Key Strategies for Managing Pension Risk
Economic and Regulatory Climate May Spur Pension Risk Transfer Agreements (PDF)
CalPERS Loss Triggers More Debt Payment Reform
[Opinion] House Passes Bipartisan Bill to Avert National Retirement Crisis
[Official Guidance] Treasury Department Notice of Multiemployer Pension Plan Application to Reduce Benefits: IBEW Local 237 Pension Fund
[Official Guidance] Treasury Department Notice of Multiemployer Pension Plan Application to Reduce Benefits: Composition Roofers Local 42 Pension Fund
House Passes Legislation Aimed at Stabilizing Multiemployer Pension Plans
CBO Cost Estimate for H.R. 397, Rehabilitation for Multiemployer Pensions Act of 2019
Technical Explanation of the Rehabilitation for Multiemployer Pensions Act of 2019
H.R.397: The Rehabilitation for Multiemployer Pensions Act
Reach for Yield by U.S. Public Pension Funds
Why Public Pensions Are Taking More Risk
The Sustainability of State and Local Government Pensions: A Public Finance Approach (PDF)
Supreme Court Takes ERISA Fiduciary Case Involving Overfunded Pension Plan
Employers Should Request Annual Estimate of Multiemployer Pension Plan Withdrawal Liability
Dealing With Significant Multiemployer Pension Plan Issues in Corporate Transactions
[Official Guidance] Text of PBGC Interest Rate Update for Benefits Payable in Terminated Single-Employer Plans, August 2019
Terminating an Overfunded Pension Plan: Who Gets the Excess?
[Official Guidance] Text of IRS Notice 2019-48: Weighted Average Interest Rates, Yield Curves, and Segment Rates for August 2019 (PDF)
[Opinion] House Ways and Means Committee Vote Paves the Way for Bill Stabilizing Financially Struggling Pension Plans
Taking Stock: Is Help on the Way for Struggling Multiemployer Pensions?
Pension Funding Update: June 2019 Investment Results
[Official Guidance] PBGC Adds Web Page for Published Notices to Participants (NTP)
Final Report on Connecticut Pension Sustainability (PDF)
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