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- Title
Pension Plan Decisions: The Experience of One Church Plan.
- Authors
Hickman, James C.
- Abstract
This article discusses the decision process used by the Board of Pensions, Presbyterian Church in the U.S., in formulating guidelines for determining annual experience apportionments that increase all accrued benefits. The pension plan administered by the Board of Pensions has several unique features. These features are related to a church plan's exemption from some regulatory constraints and the community nature of benefits and funding. The decision process of specifying objectives, identifying decision variables and using simulations to understand the effect of variations in these variables of measurable objectives is of broad relevance.
- Subjects
UNITED States; PENSIONS; PRESBYTERIAN Church; PENSION plan funding; FINANCIAL planning
- Publication
Benefits Quarterly, 1996, Vol 12, Issue 3, p75
- ISSN
8756-1263
- Publication type
Article