Jeremy Gold Papers

Jeremy Gold now has a wikipedia page primarily with information taken from his obituary in the WSJ and NYtimes that includes helpful links to his writings and presentations:


Benefit Design
Shareholder-Optimal Design of Cash Balance Plans [Text]
Economic Design of Cash Balance Plans [Monograph] [Slides]
Periodic Cost of Employee Benefits [Text] [Slides]
Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Designs [Text]
What’s Next? – DB Plans for the Long Run [Article]
butJeremy [Article]

Fair Value of Liabilities

The Financial Economics Perspective* [North American Actuarial Journal]
The Bullet GIC as an Example* [Risks and Rewards, January 2001, p.1]
The Impact of Fair Value Accounting on the “Normal” Rate Curve – a Speculation [Risks and Rewards, October 2002, p.5]
* Babbel, Gold & Merrill

Accounting

2001 SOA Session 37 – Does Actuarial Bias Enable Equity Investing? [Transcript] [Slides]
Accounting/Actuarial Bias Enables Equity Investment by Defined Benefit Pension Plans [2000] [2003] [2005]
Periodic Cost of Employee Benefits [Text] [Slides]
Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Designs [Text]
Did Pension Plan Accounting Contribute to a Stock Market Bubble?*** [Text]
The Case for Marking Public Pension Plan Liabilities to Market (with Gordon Latter) [Working Paper]
Response to GASB Invitation to Comment: Pension Accounting and Financial Reporting [Text]
*** by Julia Lynn Coronado & Steven A. Sharpe — Empirical Study of FAS 87 Bias
Funding
2002 SOA Session 118 – Interest Rates – Current Liability, Lump Sums, And Others [Transcript]
March 14, 2003 Comments to Senate Finance in re Current Liability [Text]
how to Stop the Insanity! [Pension Section News, June 2003, p.6]
Stopping the Insanity in Pension Funding [Contingencies, Sept.-Oct. 2003]
Comments to the ERISA Advisory Council of the D.O.L.[Pension Section News, September 2003, p.7]
What Should We Do About the PBGC? (with Zvi Bodie) [Draft]
Never Again : A Transition to a Secure Private Pension System [Article]
Morgan Stanley Pension Surplus Index [Article]

Investing

1995 CCA Session 48 – Pension Plan Asset Allocation [Speaker’s Notes]
Shareholder-Optimal Design of Cash Balance Plans [Text]
Economic Design of Cash Balance Plans [Monograph]
Gentlemen Prefer Bonds (with Nick Hudson) [Article]
The Case Against Stock in Public Pension Plans** [Text]
Bye Bye Beta Bye Bye [Text]
The Intersection of Pensions and Enterprise Risk Management [Working paper]
** Bader & Gold
Public Pension Plans


POB’s and Ohio’s 7.75% Guarantee – Two Bad Schemes – One Underlying Theme [Text]
Public Pension Crisis: Role of the Actuarial Profession [Working Paper]
2002 Pension Research Council: Risk Transfer in Public Pension Plans [DRAFT Text] [Slides] [Speaker’s Notes]
Actuarial Assumptions for Pension Plans Invite Arbitrage – The Case of Pension Obligation Bonds
[Risks and Rewards, September 2000, p.6]

Assumed Rates of Discount for Valuations of Publicly Sponsored Defined Benefit Plans [Text]
The Case Against Stock in Public Pension Plans (with Lawrence N. Bader) [Text]
The Case for Marking Public Pension Plan Liabilities to Market (with Gordon Latter) [Working Paper]
Response to GASB Invitation to Comment: Pension Accounting and Financial Reporting [Text]

Pension Finance and Economics
The Times They are a-Changin’ [NAAJ Editorial]
Reinventing Pension Actuarial Science** [Text]
Comments to the ASB in re: Proposed ASOP, Actuarial Asset Values for Pension Valuations [Letter]
What’s Wrong with ASOP 27? Bad Measures, Bad Decisions** [Text, P.40]
Comments to the ASB in re: Proposed Introduction to ASOPs**** [Letter]
Expensing Executive Stock Options [Risks and Rewards, February 2003, p.18]
2000 CCA Session 11 – Financial Engineering [Transcript] [Slides]
Bye Bye Beta Bye Bye [Text]
The Intersection of Pensions and Enterprise Risk Management [Working paper]
** Bader & Gold [Photo]
**** Eighteen (now 24) Signatories

Presentations
GASB Board Presentation 2008 — Fair Value for Public Pension Plans [Slides]
National Council on Teacher Retirement 2007 — Financial Economics: Bogeyman or Benefactor? [Slides]
Ryan Labs COnference 2002 — Actuarial Equity Bias [Slides] [Speaker’s Notes]
Ryan Labs COnference 2002 — Boots for Everyone [Slides] [Speaker’s Notes]
II Fixed Income Forum 2003 — Changing Pension Framework [Slides] [Speaker’s Notes]
Presentation to Pension Actuarial Leadership 2004 [Invitation] [Slides] [Speaker’s Notes]
Actuarial Society of New York 2005 — Standards for Setting Standards [Slides]

Other
1989 Comments to FASB in re: FAS106 [Letters]

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

%d bloggers like this: