Description: This paper examines the funding expectations of the three primary stakeholders in the pension system: plan sponsors, taxpayers, and workers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Eric Friedman’s comments on ‘The Case for Stochastic Present Values,” by Dimitry Mindlin

Description: This paper takes the position that the U.K. actuarial profession has still not come to a single view on financial economics, and the major divisions that remain continue to hamstring its policy development. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This article discusses the use of financial economics in managing pension plans and warns of issues with rapid change in this area.

Description: Majority of Latin American Consumers Worry About Financial Security in Retirement Yet Only 20% Have Done Any Planning:

Description: This paper examines concepts from both financial economic and actuarial science as applied to defined benefit schemes using a simple discounted cash-flow framework as a reference point. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: A primer for pension actuaries and others to learn what financial economics says about how pension plans are designed, invested, accounted for and funded. This guide focused on private single employer plans with widely held stock.

Description: This session explores current practices and techniques that plan sponsors use to address the risks associated with the exercise of fiduciary responsibility. Attendees gain a better understanding of some of the issues that plan sponsors face and discuss the tools that can be used to monitor and manage exposure to risks and uncertainty. From the Record of the Society of Actuaries, Volume 29, No. 2: Spring Meeting, Vancouver, B.C., June 23–25, 2003, Session 108PD.

Description: This article describes the library of material created by The Pension Finance Task Force on the SOA Web site containing well over 100 papers, essays, articles, and newsletters. Links to this information is provided. From the Pension Section News, September 2008, Issue No. 68.

Description: Comments from Eric Friedman on “The Debate over Applying FE Principles to the Funding on Public Pension Plans: A Transition Proposal and Other Ideas,” by Thomas Lowman