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The Actuarial Approach: Much More Than Just a Measure of Where You Stand Financially
Ken Steiner, FSA Retired 
Mar. 13, 2017
"The funded ratio proposed by [Russ Hill, Sam Pittman, and Bob French] divides assets by aspirational liabilities (the individual's spending goals) to help the individual determine where he or she stands in meeting retirement goals and how much the individual's assets would need to be to meet these goals.... [I]ndividuals can also use this basic actuarial equation to develop an actuarially calculated spending budget for the current year[.]"
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