&nbsp;<p>Contributions to public defined benefit plans calculated under traditional actuarial methods are not necessarily sufficient to make a plan actuarially sound. There is a need to establish rules for funding contribution calculations to strengthen the actuarial soundness of public plans. The rules would require plan sponsors to make progress towards full funding, without requiring full funding. At least for mature plans that are below 60% funded, the amortization payment should be based on a descending amortization period, with a minimum amortization payment of the interest on the Unfunded Actuarial Accrued Liability (UAAL). As a starting point for discussion, consideration should be given to making the recommended contribution for funding purposes for public defined benefit plans subject to an overriding minimum contribution (OMC) calculation. The required contribution would be the greater of the amount determined using traditional methods and the OMC.</p><br/>

[此贴子已经被作者于2008-4-8 5:45:16编辑过]