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Pension Funding: A Program to Maximize Pension Growth and Limit Volatility

By Lawrence L. Bell

In light of the last five years of market volatility and declines, regulatory disclosures and transparency, and the required acceleration of funding for benefits-qualified employee plans (“Pensions”), sponsors are continually attempting to create growth that will maximize the return on their investments and limit the volatility of their investments in the financial marketplace. Pensions and their sponsors must present a simple, straightforward way to meet their goals in a meaningful and effective manner. Employers that can use this approach include public and private sector, profit and nonprofit, those utilizing Taft-Hartley plans, and state and local governments. There is an ongoing effort to improve their return on investment and create growth.

When a Pension is addressing its liabilities and assets, it is important that it fund for the future for its participants. The volatility of the markets since 2007 has increased demands on Pensions, as an uneasy balance of influences and the Pension Protection Act of 2006 (“PPA '06″) have required increasing funding levels to meet mandated levels. Additional breathing room has occurred with the passing of the Moving Ahead for Progress in the 21st Century Act (“MAP-21″). In order to reach the PPA '06 MAP-21 goals, the following example of a multidisciplinary, actuarially based, patented approach based upon actuarial statistics, patented and stochastic methods, and modeling (“the Program”) was developed. Contributions funding a securitized debt portfolio (“SDP”) that is not volatile, provide guarantees, and are not chasing alpha, while creating an asset for the Pension.

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