Tag Archives: Accrual

CDC and Individual DC Outcomes – Iain Clacher and Con Keating

Posted on August 11, 2021 by henry tapper

  As a prelude to considering notional contribution allocation within a CDC scheme, it is worth asking the question as to how a 64-year-old and 24-year-old might have fared had they been in individual DC rather than in collective DC … Continue reading →

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A practical illustration of Contractual Accrual Rates – Clacher and Keating

Posted on August 6, 2020 by henry tapper

  In this article Con Keating and Iain Clacher explain an alternative to the current way we require DB schemes to be funded. It challenges received thinking and offers a way forward to regulators struggling to find an acceptable funding … Continue reading →

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Are bonds “suitable” assets to meet the promises of a pension plan?

Posted on September 11, 2017 by henry tapper

    Pension funds are struggling to find suitable assets in which to invest, says Pat Race of KPMG in an article in FTfm. The headline of the article is that “North American Pension Funds grow assets faster than their … Continue reading →

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Strange ideas – Con Keating debunks pension’s received wisdom

Posted on November 14, 2016 by henry tapper

A number of extremely strange beliefs have emerged in the course of correspondence arising from earlier articles that introduced methods for the evaluation of pension liabilities which do not invoke any external factor. Take the idea of using market prices … Continue reading →

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