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Dear Actuary

23 February 2023 - By Rebecca A. Sielman

In this issue of Dear Actuary, we discuss changes implemented in the recent ASOP 4 rewrite regarding plan funding status, investment risk, and Actuarially Determined Contributions.

30 August 2022 - By Yelena Pelletier

Starting an OPEB plan may seem like a daunting task, but funding the plan consistently should allow for significant progress in a relatively short time

25 March 2022

The interest rate is perhaps the single most important assumption made to ensure a pension plan has enough money to pay promised benefits

17 November 2021

We don’t know whether a market correction is around the corner, so plan sponsors should remind themselves the current good news won’t continue indefinitely.

13 May 2021

A primer for plan sponsors on demographic and longevity risks and how they affect public pensions.

26 February 2021

Historically low interest rates make pension obligation bonds a possible low-cost solution to shoring up underfunded plans for communities.

19 January 2021

How are two separate dollar amounts for my pension actuarially equivalent?

23 November 2020

Should public plans consider annuity purchases?

23 November 2020

What is an actuarial audit and why do I need one?

21 September 2020

What are some of the risks related to ASOP 51 disclosures?

10 September 2020

How does the life cycle of a pension plan affect the appropriate investment allocation for assets?

20 August 2020

What is the purpose of an experience study and what benefits does it provide the plan?

30 July 2020

What are some options for amortizing unfunded liability?

01 July 2020

How can I have a plan that provides a sustainable level of benefits?

07 May 2020

What else can I do to minimize the impact of the market downturn on my contributions?

21 April 2020

How is the market downturn going to affect my pension contributions?

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