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Corporate Plan Sponsors & Healthcare Organizations
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| Healthcare Balance Sheet Asset Pools Can Greatly Impact An Organization's Credit Rating |
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| Healthcare systems need to effectively manage the impact that balance sheet asset pools have on the organization’s credit rating and debt capacity. Historically, investment committees have relied on risk/return asset only strategies when making investment decisions for these pools. However, this research confirms that allocation strategies can have a significant impact on the organization’s credit rating and overall debt capacity. |
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 Healthcare Credit Rating (PDF) |
| Making the Case Why Objective-Based Portfolio Construction is the Right Approach |
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In the past ten years, two significant developments have slowly emerged and rendered the traditional approach to asset allocation obsolete. This document reviews both developments and presents a new framework for investment policy in today’s environment. |
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| Objective-Based Portfolio Construction (PDF) |
| A “Thawed” Approach: Know the Risks in Managing a Frozen Pension Plan |
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| A growing trend has plan sponsors responding to the uncertain pension environment by “freezing” their pension plans, which means that participants immediately stop accruing benefits. Freezing a pension plan might reduce some costs and liability growth, but a frozen plan is often wrought with just as much risk as an active plan. |
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| Managing a Frozen Pension Plan (PDF) |
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| Financial Accounting Standards No. 87 (FAS 87) Summary for 2008 |
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| There has been no rest recently for those responsible for pension plans. In August 2006,
there was a comprehensive reform of the rules for funding pension plans and for operating
and reporting (compliance) of the plans. In September 2006, several items of reform for
the accounting for pensions were issued. |
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| FAS87 Research Paper (PDF) |
| FAS87 Discount Rate Addendum (PDF) |
| Before Making Plan Changes, Design Studies Need To Be Expanded |
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| Today's pension environment marked by funding and accounting reform and relatively high pension costs, is prompting many plan sponsors to reconsider the benefit all together. |
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| Pension Freeze Frame (PDF) |
| The Future Model of Managing Pensions: A New Lanscape Requires a New Approach |
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| The changing pension landscape and subsequent negative financial impact on corporate finances has resulted in a need to fundamentally reengineer the way pensions are planned and managed. In this paper, SEI identifies five critical considerations to help plan sponsors change the way they manage their pensions by aligning pension strategy with corporate strategy throughout the plan’s lifecycle. |
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| Future Model of Managing Pension (PDF) |
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