Introduction In our last chapter, we examined how investment strategy can be aligned with liability needs. This final installment addresses…
Introduction Building on our previous discussion of sequence risk, this chapter focuses on actionable strategies to mitigate its impact. We…
IntroductionMany actuaries and investment consultants provide trustees with simple projections to show where the financial status of the plan is…
This first installment in our whitepaper series introduces the foundational challenge facing mature pension plans: negative cash flow. When benefit…
This is another type of defined benefit plan that provides lifetime income to the participants of the plan. Some have…
These plans have been around for a long time, but are now being viewed negatively by employers. Much of that…
Defined benefit (DB) pension plans have many risks and, unfortunately, these risks are not always addressed and managed appropriately. In…
Special Financial Assistance Guidance Issued by the PBGC Background The PBGC administers a Multiemployer Insurance Program under Title IV of…
“Fresh Start” and Extended Amortization Funding Shortfalls The Act provides a “fresh start” on the amortization of a single-employer plan’s…
Financial Assistance for Severely Underfunded Multiemployer Plans The Act creates a special financial assistance program to ensure the solvency of…