Ryan ALM
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Actuaries of DB Pension Plans Prefer Higher Interest Rates
I produced a post yesterday, titled "U.S. Rates Likely to Fall - Here's the Good and Bad". In that blog post I wrote, "I’d recommend that you not celebrate a potential decline in rates if you are a plan sponsor...
Ryan ALM discount rates: ASC 715 and ASC 842
As we enter the final third of 2025 (how is that possible?), actuaries, accounting firms, and pension plan sponsors may begin reviewing their current discount rate relationship(s). If you are one of those, you may want to speak with us...
Hey Ryan ALM - What if...?
We hope that you are enjoying a wonderful summer season. Thanks for taking the time to visit our blog, where we've now produced >1,650 mostly pension-related posts. I wanted to share the following email exchange from earlier this week. I...
Terrific Issue Brief from the American Academy of Actuaries
An acquaintance of mine shared an issue brief that was produced by the American Academy of Actuaries last April. They Academy describe their organization and role, as follows. "The American Academy of Actuaries is a 20,000-member professional association whose mission...
DB Pensions Are NOT Ponzi Schemes!
I recently stumbled onto an article that was highlighting the impending pension crisis (disaster) that is unfolding in Florida. The author's primary reason for concern is the fact that there are now more beneficiaries collecting (659,333) than workers paying in...
Have You Ever Wondered?
By: Russ Kamp, Managing Director, Ryan ALM, Inc. Ever wonder why future pension contributions aren't part of the funded ratio calculation, yet future benefit payments are? Ironically, under GASB 67/68, which requires an Asset Exhaustion Test (AET), which is a...