There is a large professional literature on the correct measurement of the funded status of and indicated employer contributions to government employee pension plans. But static measures do not provide a quantification of the risk that plans could represent in the future in various possible...

The design solution for retirement income strategies from individual accounts is the next major challenge to the evolving retirement system in the United States. In response, the Department of Labor has put forward a proposal to require sponsors of defined contribution plans to provide their...

This stochastic simulation analysis compares funding costs and volatilities for private sponsors of traditional defined benefit (DB), pension equity (PE), cash balance (CB), and defined contribution (DC) retirement plans. Plan provisions of equivalent benefit generosity in the different plan...