| 摘要 |
The present invention relates to determining and adjusting the funding adequacy of a pension plan by calculating: a custom liability index, an asset allocation model, a performance attribution model; and managing alpha and beta portfolios, including inputting selected data from an actuarial report based upon benefit schedules and plan contributions; and determining if the assets in the alpha portfolio exceed the growth in liabilities; and if the alpha assets exceed the growth of liabilities; then determining if the excess exceeds a threshold; and if the excess are greater than the threshold then transferring the excess according to a predefined percentage, and reducing the assets in the alpha portfolio by an amount transferred; and calculating a performance attribution; and if the performance attribution is less than required to meet the pension plan benefit obligations then choosing new investments or adding cash and calculating an actuarial analysis for the pension plan.
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