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...

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...

This study empirically tests whether freezing or closing a defined-benefit (DB) pension plan increases the sponsoring company's market value. The database used for this study consists of 82 publicly traded U.S. companies that announced freezes/closes in 2003-2007. On the basis of this extensive...