Articles In The Latest Issue: April 2013Cover Image

Public-Sector Pension Plans: Major Challenges and Common-Sense Solutions
When comprehensive funding and benefit policies are in place, they work hand in hand to reassure all stakeholders that pension plans are meeting broad public policy objectives.
Kim Nicholl

How to ‘DB-ize’ Your Supplemental DC Retirement Plan
Supplemental defined contribution plans – plans that are not intended to be the primary retirement savings vehicle for employees – will be more prominent than previously, becoming a critical component to meeting basic needs.
Paula Sanford and Joshua Franzel

Understanding Actuarial Information
Given the crucial role of actuarial information in keeping pension plans funded, finance officers need to fully understand the process.
Richard H. Harris

Somewhere in the Middle: Cash Balance Plans
Many states have made significant changes to their retirement plans in recent years. Several introduced plans that combine elements of DB and DC plans, including two states that recently established cash balance plans.
Paul Zorn

What Works in Retirement Plan Design: Conducting a Review
When jurisdictions are faced with the unenviable job of reducing the cost of retirement benefits, a review process that focuses on long-term sustainability, affordability, and the sufficiency of the benefit can lead to the most successful outcome.
Jim Link