Pension Funding

Issue Brief

Issue Brief Examines ‘Surplus’ in Public Pension Plans

The Public Plans Committee released ‘Surplus’ Considerations for Public Pension Plans, an issue brief that examines plan “surplus,” what it means and does not mean, historical lessons for…

Issue Brief

Issue Brief Considers PBGC Single-Employer Premium Structure

The Pension Committee released an issue brief, Aligning the PBGC’s Single-Employer Premium Structure With Its Objectives, which discusses options for modifying the Pension Benefit Guaranty…

Comment / Letter

Committees Comment to PBGC on Valuation Assumptions and Methods

The Pension Committee and Multiemployer Plans Committee responded to the Pension Benefit Guaranty Corporation’s (PBGC) request for comments regarding the proposed rule on Valuation Assumptions and…

Practice Note

Public Plans Committee Practice Note on Fixed Rate Pension Funding

Practice note providing information to actuaries on current and emerging ideas for working with public defined benefit pension plans that use fixed rate funding.  

Public Plans Committee Releases Practice Note on Fixed Rate Pension Funding

The Public Plans Committee published a practice note detailing considerations for working with public defined benefit pension plans that use fixed rate funding.

Council Releases Update of 80% Pension Funding Myth Issue Brief

The Pension Practice Council (PPC) published an issue brief, The 80% Pension Funding Myth, which addresses a persistent misconception that pension plan health or soundness can be determined solely by…

Issue Brief

80% Pension Funding Myth Issue Brief Update

Pension Practice Council issue brief debunking the myth that an 80% funded ratio is the proper basis for determining whether a pension plan is financially or “actuarially” sound. 

Comment / Letter

Comment Letter to Treasury Department and IRS on American Rescue Plan Act Single-Employer Pension Provisions

Pension Committee comments to U.S. Department of the Treasury and Internal Revenue Service (IRS) relating to single-employer pension funding relief provisions enacted under the American Rescue Plan…

Pension Committee Letter to IRS Regarding Mortality Tables

Pension Committee comment letter to the IRS regarding the use of mortality tables to calculate pension funding requirements for the years after 2015. 

Comment / Letter

Letter on Proposals to Extend MAP-21

Pension Finance Task Force letter on proposals to extend the pension funding rules enacted under MAP-21