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Actuarial - funding of pensions

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[Guidance Overview] MPRA Benefit Suspension Applications: Notes from Meeting of Actuaries and Treasury, PBGC and DOL (PDF)
Western States Office & Professional Employees Pension Fund Seeks Cuts
[Official Guidance] Text of Treasury Department Notice of Multiemployer Pension Plan Application, Opening of Comment Period (PDF)
Fed Rate Hike Isn't Big News for Pension Plans, Yet
Urban Institute Provides Online Public Pension Simulator
CalPERS Forced to Declare Southern California Agency in Default of Pension Obligations
Text of Application for Benefit Suspensions: Western States Office and Professional Employees Pension Fund
Public Pension Assets Quarterly Update, Q4 2016
[Official Guidance] Text of PBGC Interest Rate Update for Valuation and Benefit Payments in Single-Employer Plans, April and Second Quarter, 2017
Puerto Rico Oversight Board Approves Fiscal Plan with Pension Changes
PBGC 2015 Data Book (PDF)
[Official Guidance] Text of IRS Notice 2017-22: Update for Weighted Average Interest Rates, Yield Curves and Segment Rates, March 2017 (PDF)
[Opinion] ACOPA Letter to IRS on Proposed Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (PDF)
[Opinion] American Academy of Actuaries Requests Guidance from IRS for Valuation of Variable Annuity Plans (PDF)
In Puerto Rico, Teachers' Pension Fund Works Like a Ponzi Scheme
The State of State Teachers' Pension Plans
Pension Finance Update, February 2017
[Opinion] Attention, South Carolina: Closing a Pension is Never a Good Idea
Most Employers Interested in Pension Risk Transfer
February's Pension Funded Status Declines After Discount Rate Plunges Below 4% (PDF)
Indiana House Advances Bill for Offering 401(k)-Style Plan to New Teachers
Retirement Plans Under ERISA: A 40-Plus Year Retrospective (PDF)
Illinois Senate Passes Contribution Bill for Chicago Teachers Pension Plan
PBGC Provides Financial Assistance to Road Carriers Local 707 Pension Fund
[Opinion] America's Crumbling Pension Future?
U.S. Single Premium Pension Buy-out Sales Top $13.7 Billion in 2016
When Multiemployer Pensions Fail: Teamsters Local 707
The Impact of Rising Interest Rates on Defined Benefit Plans: The Return to the Overfunded Plan (PDF)
[Opinion] ERIC Comments to IRS on Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
In Puerto Rico, Pensions' Decline Pits Retirees Against Lenders
American Academy of Actuaries Response to PBGC Request for Information on Alternative Two-Pool Withdrawal Liability Methods (PDF)
Detroit Mayor Proposes Trust Fund to Cover Future Pension Payments
[Opinion] American Benefits Council Comment Letter to IRS on IRS Notice 2016-67, Rules for Implicit Interest Pension Equity Plans
Large Cash Flows Change the Dynamics of a Pension Plan
Investment Return Volatility and the Los Angeles Fire and Police Pension Plan (PDF)
PBGC Adds Credit Deterioration, Cash Flow Decline to Early Warning Factors It Monitors
Public Pension Plan Investment Return Assumptions (PDF)
Multiemployer Retirement Plan Landscape: A Ten-Year Look (2005-2014)
Credit Easing, Regulation Put Plans on Critical List
CalPERS Passes Risk Mitigation Plan to Further Lower Assumed Rate of Return in the Future
Pension Finance Update, January 2017
U.S. Insurers See Opportunity in Unwanted Pension Plans
Pension Indicator, January 2017
[Opinion] Public Pensions: Actuarial Assumptions and Professional Ethics
[Official Guidance] Text of IRS Notice 2017-18: Update for Weighted Average Interest Rates, Yield Curves and Segment Rates, February 2017 (PDF)
Jacksonville Police, Fire Unions Reach Tentative Pension Deal
2017 Starts Optimistically with a Funded Status Improvement (PDF)
Retiree Benefits: A Tale of Two Cities (States)
[Opinion] The Pension Monster that Devoured Education
Text of 2017 Enrolled Actuary Program Booklet: Basic (EA-1) Examination; Pension EA-2 (Segment L) Examination; and Pension EA-2 (Segment F) Examination (PDF)
Retirees Question DuPont Pension Funding
[Guidance Overview] Surplus Assets Locked in 401(h) Accounts: Is There a Key (PDF)
[Opinion] California Pension Reform Has Made a Difference
Connecticut Legislature Approves Plan to Restructure State Pension Obligations
Public Pension Funded Ratio Falls Back During Q4, Landing at 70.1% (PDF)
CalSTRS Lowers Earnings Forecast from 7.5% to 7%
PBGC Fails in Attempt to Hold Asset Buyer Liable for Seller's Underfunded Single Employer Pension Plan Termination Liabilities
PBGC Adds to List of Early Warning Factors
Appropriateness of Risk-Taking by Public Pension Plans (PDF)
Iron Workers Local 17 Pension Fund Participants Vote to Cut Benefits

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