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"The difficulty lies, not in the new ideas, but in escaping the old ones..." J.M. Keynes
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Stuart Jarvis (and Frances Southall, Elliot Varnell), Modern Valuation Techniques, 2001, Staple Inn Actuarial Society

David R. Kass, Valuation of Pension Assets in the 1970's, 1971, Pension and Welfare News

Gordon Latter (and Jeremy Gold), The Case for Marking Public Pension Plan Liabilities to Market, Working Paper

Thomas Lowman, Group Variable Annuity Pension Plan, 2004, Pension Section News, Society of Actuaries (page 5)

David McCarthy, A Life Cycle Analysis of Defined Benefit Pension Plans, 2002, Working Paper

Shyam J. B. Mehta (and Jon C. Exley, Andrew D. Smith), Financial Theory of Defined Benefit Pension Schemes, 1997, Gemstudy

Victor J. Modugno, Terminal Funding, 1986, Transactions of Society of Actuaries

">Robert C. North, Jr., The Evolution of Averaging Mechanics used in the Actuarial Asset Valuation Method of the New York City Retirement Systems, 2001, Society of Actuaries Pension Forum (page 97)