Archive of defined benefit

Observations on Input and Output Smoothing Methods: How do they affect the funding of defined benefit plans?

Following the release of our first Rapid Retirement Research report, The Rising Tide of Pension Contributions, the SOA decided to begin an investigation of ways to address the volatility of statutory

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Proposed Pension Funding Stabilization: How Does It Affect the Single-Employer Defined Benefit System? Thumbnail

Proposed Pension Funding Stabilization: How Does It Affect the Single-Employer Defined Benefit System?

by Joseph Silvestri, SOA Retirement Research Actuary The SOA recently released its latest research report from the Society of Actuaries (SOA) Rapid Retirement Research Initiative. The initiative’

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Will the role of retirement benefits (DB and DC) in competitive labor markets change? Thumbnail

Will the role of retirement benefits (DB and DC) in competitive labor markets change?

by Anna Rappaport, Anna Rappaport Consulting In my view, pensions and 401(k) plans have not been a major factor in individual decisions about taking jobs, although DB benefits can be a big factor

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