Third edition

Since we published the first edition of this handbook four years ago, it has proven highly popular as not only a reference work for pension plan fiduciaries, but also as a training tool for new board and committee members. The challenge of efficiently managing a pension plan continues to grow, and simple, practical guidance is more valuable than ever. Accordingly, we've updated this third edition to address significant new developments such as:

  • The growing shadow cast by PBGC premiums over plan decisions
  • The growth of pension annuity buyouts
  • The new role being played by funding relief as a federal budget management tool

This updated handbook has benefited from the many helpful comments received from clients and others since the publication of the second edition. We hope it continues to be a valuable resource for everyone involved in overseeing corporate pension plans.

A look inside


How does your plan compare?
Download printable worksheets to see how your pension plan compares

Related handbook:
The investment and management of frozen pension plans