芝加哥咨询公司-养老基金目标和战略

Pension Funding Targets and StrategiesBrian Donohue, Chicago Consulting Actuaries
Jerry Mingione, Towers PerrinMay 12, 2004
History of Funding Rules
In the beginning of time (post-ERISA).
actuaries had considerable control over the assumptions
and methods used for determining funding requirements.
> Financial assumptions were set to be reasonable on a long-term basis.
> Actuarial methods were selected, essentially right from the text book, with considerable freedom.
> Unfunded liabilities were funded over 10-30 year periods, based on level payments.
History of Funding Rules
Then things changed legislatively..
> In 1987, OBRA instituted the concept of current liability, in order to bring a solvency/termination basis perspective to funding requirements (and tax deduction allowances).
* Basically, plans were required to maintain a funding level of 90% of current liability.
* If they fell below this level, they would be required to contr

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芝加哥咨询公司-养老基金目标和战略

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