Pension and Retirement Funds

When to Use

Explain DB vs DC plan types, hybrids, and cash balance at overview level
Frame funding policy, contribution strategy, and funded status metrics (corporate DB)
Discuss liability measurement concepts: PV of benefits, discount rate, mortality, COLA
Outline asset-liability management (duration, hedging, glide paths, liability-driven investing)
Support plan design questions: benefit formulas, vesting, early retirement, optional forms
Compare corporate, public sector, and multi-employer pension contexts (high level)
Describe pension risk transfer: lift-outs, buyouts, annuities, longevity reinsurance
Summarize US regulatory topics (ERISA, PBGC, DOL, IRS qualified plans)—not legal advice
Explain fiduciary governance, investment policy, and institutional investor role of pension funds
Support due diligence, board briefings, or transformation with pension domain context