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Actuarial - funding of pensions


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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 2019-44: Weighted Average Interest Rates, Yield Curves, and Segment Rates for July 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)
Puerto Rico Church Pension Plan Not Eligible for Federal Bankruptcy Protection (PDF)
June 2019 Pension Finance Update
[Official Guidance] Text of Proposed Revision of ASOP No. 35: Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations (PDF)
[Official Guidance] Text of Proposed Revision of ASOP No. 27: Selection of Economic Assumptions for Measuring Pension Obligations (PDF)
FAS87 ASC715 Discount Rates and Moody's Rates, Updated July 1, 2019
This Time CalPERS Plans for Stock Market Drop
Discharge and Bar Dates for Multiemployer Pension Plan Withdrawal Liability Claims: When Is a Claim a Claim? (PDF)
Mayor to Propose State Takeover of Chicago's Severely Underfunded Pensions
A Proposal to Strengthen the PBGC's Multiemployer Insurance Program with a Benefits-Based Premium (PDF)
Summary of the Quarterly Survey of Public Pensions for 2019: Q1
Active Multiemployer Plan Participants Face Higher Contributions and Lower Benefit Levels (PDF)
Supreme Court Requests Advice on Puerto Rico Pension Case
[Official Guidance] Treasury Department Approval of Western Pennsylvania Teamsters and Employers Pension Fund Application for Reduction of Benefits (PDF)
Investigating the Difference in Mortality Estimates between the Social Security Trustees' Report and the Human Mortality Database (PDF)
How Has the Decline in Assumed Returns Affected Public Pension Plan Costs?
How Multiemployer Pension Plans Can Extract More from Contributing Employers Than What They Bargained For
[Opinion] How to Avert a Public Pension Crisis
State and Local Government Contributions to Statewide Pension Plans: FY 2017 (PDF)
Delta Pilots' Fight with PBGC Is Grounded by Supreme Court
When a Pension Stabilization Trust Is 'Too Good to Be True'
Actuarial Equivalence and DB Plans
Pension Funding Index, June 2019
[Official Guidance] Text of IRS Notice 2019-40: Weighted Average Interest Rates, Yield Curves, and Segment Rates for June 2019 (PDF)
[Official Guidance] Text of PBGC Interest Rate Update for Benefits Payable in Terminated Single-Employer Plans, July and Third Quarter 2019
Lawmakers Take Another Crack at Solving Multiemployer Pension Plan Problems
Puerto Rico Pension Deal Scales Back on Planned Cuts to Retiree Benefits
Potential Untapped Value in California's Public Retirement System
Multiemployer Pension Reform Bill Approved by House Education and Labor Committee
Group Annuity Market Pulse, First Quarter 2019
House Education and Labor Committee Sets Vote on Multiemployer Reform Bill
San Diego Must Decide Whether to Continue Legal Fight Over 2012 Replacement of DB Plan with 401(k) Plan
$60M Settlement Reached in SSM Health Care Corp. Litigation Over 'Church Plan' Status
More Pension Lump Sum Cashout De-risking Activity Expected in 2019
Defined Benefit Funding Rises Even as Returns Turn Negative (PDF)
Growing Number of Lawsuits Claim 'Old' Mortality Tables Deprive Participants of Benefits
[Opinion] DB Plan Sponsors Beware: The End of Interest Rate Relief Is Coming
Pension Finance Update, May 2019
FAS87 ASC715 Discount Rates and Moody's Rates, Updated June 1, 2019
America's Largest Musicians' Union Announces Pension Cuts
[Opinion] Rep. Tim Ryan's Good Idea: Pay Pensions Before General Creditors in Bankruptcy
Legal Protections for State Pension and Retiree Health Benefits
Required Return: A Framework for Setting and Achieving Pension Objectives
Musicians' Union Pension Fund Preparing MPRA Application to Reduce Benefits
[Opinion] The Coming Public Pension Crisis
Public Pension Funding Index, First Quarter 2019
Text of Exposure Draft: Pri-2012 Private Retirement Plans Mortality Tables (PDF)
[Official Guidance] PBGC Regulatory Agenda, Spring 2019
Multiemployer Pension Funded Status Falters in 2018 (PDF)
[Official Guidance] Text of OPM Notice: Federal Employees' Retirement System; Normal Cost Percentages
DB Funding: Pay Now or Pay Later
 
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