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Variable/Adjustable Pension Plans (PDF)
First Actuarial Consulting, Inc. [FACT] Link to more items from this source
June 1, 2020

"This whitepaper discusses a couple of new pension plan designs available to plan sponsors and the rationale for why they should be considered.... These new designs offer more stability in the contributions by transferring some or all of the investment risk to the participants (like DC plans do) while maintaining professional investment management, maintaining pooled mortality risk and providing lifetime retirement income at more attractive rates than insurance companies provide."

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