Legal update

Article Abstract:

Cases regarding pensions law are surveyed. Issues highlighted from the cases surveyed include delayed benefits payment, breach of fiduciary duty, employer entitlement to surplus assets and age discrimination.

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Legal update

Article Abstract:

The latest reports regarding the legal proceedings, rulings, etc. pertaining to pension, retirement benefits, etc. are presented.

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Pension plan decisions: the experience of one church plan

Article Abstract:

A set of measurable goals and a list of decision variables which can be altered by plan sponsors to change the operations of the pension plan are necessary for an effective decision making. A model to determine the effect of different decision variables on indexes of performance is also necessary. As evidenced by the pension plan of the Presbyterian Church (USA), a plan with liabilities rated at an exact real rate of return and with profits disseminated by participants in a manner of increase accrued benefits, has the potential to provide constant and, maybe increasing real income to retired members in the long period.

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