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Shareholder-Optimal Design of Cash Balance Plans [Text] Economic Design of Cash Balance Plans [Monograph] [Slides] Periodic Cost of Employee Benefits [Text] [Slides] Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Designs [Text] What's Next? - DB Plans for the Long Run [Article] butJeremy [Article] Fair Value of Liabilities The Financial Economics Perspective* [North American Actuarial Journal] The Bullet GIC as an Example* [Risks and Rewards, January 2001, p.1] The Impact of Fair Value Accounting on the “Normal” Rate Curve - a Speculation [Risks and Rewards, October 2002, p.5] * Babbel, Gold & Merrill Accounting 2001 SOA Session 37 - Does Actuarial Bias Enable Equity Investing? [Transcript] [Slides] Accounting/Actuarial Bias Enables Equity Investment by Defined Benefit Pension Plans [2000] [2003] [2005] Periodic Cost of Employee Benefits [Text] [Slides] Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Designs [Text] Did Pension Plan Accounting Contribute to a Stock Market Bubble?*** [Text] The Case for Marking Public Pension Plan Liabilities to Market (with Gordon Latter) [Working Paper] Response to GASB Invitation to Comment: Pension Accounting and Financial Reporting [Text] *** by Julia Lynn Coronado & Steven A. Sharpe -- Empirical Study of FAS 87 Bias Funding 2002 SOA Session 118 - Interest Rates - Current Liability, Lump Sums, And Others [Transcript] March 14, 2003 Comments to Senate Finance in re Current Liability [Text] how to Stop the Insanity! [Pension Section News, June 2003, p.6] Stopping the Insanity in Pension Funding [Contingencies, Sept.-Oct. 2003] Comments to the ERISA Advisory Council of the D.O.L.[Pension Section News, September 2003, p.7] What Should We Do About the PBGC? (with Zvi Bodie) [Draft] Never Again : A Transition to a Secure Private Pension System [Article] Morgan Stanley Pension Surplus Index [Article] Investing 1995 CCA Session 48 - Pension Plan Asset Allocation [Speaker's Notes] Shareholder-Optimal Design of Cash Balance Plans [Text] Economic Design of Cash Balance Plans [Monograph] Gentlemen Prefer Bonds (with Nick Hudson) [Article] The Case Against Stock in Public Pension Plans** [Text] Bye Bye Beta Bye Bye [Text] The Intersection of Pensions and Enterprise Risk Management [Working paper] ** Bader & Gold Public Pension Plans POB's and Ohio's 7.75% Guarantee - Two Bad Schemes – One Underlying Theme [Text] Public Pension Crisis: Role of the Actuarial Profession [Working Paper] 2002 Pension Research Council: Risk Transfer in Public Pension Plans [DRAFT Text] [Slides] [Speaker's Notes] Actuarial Assumptions for Pension Plans Invite Arbitrage - The Case of Pension Obligation Bonds [Risks and Rewards, September 2000, p.6] Assumed Rates of Discount for Valuations of Publicly Sponsored Defined Benefit Plans [Text] The Case Against Stock in Public Pension Plans (with Lawrence N. Bader) [Text] The Case for Marking Public Pension Plan Liabilities to Market (with Gordon Latter) [Working Paper] Response to GASB Invitation to Comment: Pension Accounting and Financial Reporting [Text] Pension Finance and Economics The Times They are a-Changin' [NAAJ Editorial] Reinventing Pension Actuarial Science** [Text] Comments to the ASB in re: Proposed ASOP, Actuarial Asset Values for Pension Valuations [Letter] What's Wrong with ASOP 27? Bad Measures, Bad Decisions** [Text, P.40] Comments to the ASB in re: Proposed Introduction to ASOPs**** [Letter] Expensing Executive Stock Options [Risks and Rewards, February 2003, p.18] 2000 CCA Session 11 - Financial Engineering [Transcript] [Slides] Bye Bye Beta Bye Bye [Text] The Intersection of Pensions and Enterprise Risk Management [Working paper] ** Bader & Gold [Photo] **** Eighteen (now 24) Signatories Presentations GASB Board Presentation 2008 -- Fair Value for Public Pension Plans [Slides] National Council on Teacher Retirement 2007 -- Financial Economics: Bogeyman or Benefactor? [Slides] Ryan Labs COnference 2002 -- Actuarial Equity Bias [Slides] [Speaker's Notes] Ryan Labs COnference 2002 -- Boots for Everyone [Slides] [Speaker's Notes] II Fixed Income Forum 2003 -- Changing Pension Framework [Slides] [Speaker's Notes] Presentation to Pension Actuarial Leadership 2004 [Invitation] [Slides] [Speaker's Notes] Actuarial Society of New York 2005 -- Standards for Setting Standards [Slides] Other 1989 Comments to FASB in re: FAS106 [Letters] |