From assessing retirement plan risk to prescription drug copayment strategy, Ideas explores various aspects of multiemployer health and retirement plans.
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The Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining Pension Plan Contributions, known as ASOP No. 51, requires actuaries to identify and assess risks that may reasonably be anticipated to significantly affect a pension plan’s future financial condition.
Here are some examples of risks faced by multiemployer pension plans:
This issue of Ideas looks at the requirements introduced by ASOP No. 51.
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A list of issues is available below.