Forbes contributors publish independent expert analyses and insights. Elizabeth Bauer is an actuary who writes about retirement policy. In the corporate pension world, there are two types of actuarial ...

What Is an Actuarial Valuation? An actuarial valuation is a type of appraisal of a pension fund's assets versus liabilities, using investment, economic, and demographic assumptions for the model to ...

State and local public sector employee pensions are widely known to be underfunded, but pension financial reports do not reveal the true extent of funding shortfalls. Pension accounting methods assume ...

Forbes contributors publish independent expert analyses and insights. Elizabeth Bauer is an actuary who writes about retirement policy. In late September, Chicago Mayor Lori Lightfoot delivered her ...

A panel of experts is calling for long-overdue actuarial changes that would lead to better funding of the nation’s public employee pension plans and more transparency about the financial risks to ...

More than 40% of schemes will undergo a triennial actuarial valuation this year. Owen Walker assesses their main obstacles – and how to overcome them Pension schemes undertaking an actuarial valuation ...

The US Supreme Court on Tuesday appeared poised to side with pension fund actuaries in a dispute that could swing the ...

One recent line of ERISA litigation involves the actuarial equivalence factors used by defined benefit pension plans. The lawsuits apply both to active defined benefit pension plans and pension plans ...

Pension Plan consulting actuary with 40+ years of experience. Had third party administration (TPA) and actuarial firm serving 650 pension, profit sharing and 401k plans. Experienced in consulting and ...

The complaint challenges the use of both allegedly outdated mortality tables and artificially high interest rate assumptions in the conversion of annuity types under multiple pension plans. A new ...

HARRISBURG — The relative state Capitol silence regarding pension reform was broken, ever so slightly, by the Independent Fiscal Office late Tuesday afternoon, with the issuance of the first actuarial ...