Advanced Trust Management Standards (ATMS®) Session B

Funding/Finance Pension Plans

Testable readings for ATMS Session B will be included at the end of the slides posted for this module and will be available in the test environment.

• Explain the interrelationships among benefit design, funding and investment policy decision making and their roles in effective management of all types of trusts/plans.
• Define risks for plans and members in funding and investing policy development.
• Describe the significance of governance to trustee decision making related to trust/ plan funding, investment and finance.
• Identify key sources of financial information that support decision making.
• Apply relevant legislative requirements, modern governance and best practices to identify funding and investment issues and propose actions to address.

Investment/Finance Pension Plans

• Explain the interrelationships among benefit design, funding and investment policy decision making and their roles in effective management of all types of trusts/plans.
• Define risks for plans and members in funding and investing policy development.
• Describe the significance of governance to trustee decision making related to trust/ plan funding, investment and finance.
• Identify key sources of financial information that support decision making.
• Apply relevant legislative requirements, modern governance and best practices to identify funding and investment issues and propose actions to address.

Funding/Investment/Finance H&W Plans

• Explain the interrelationships among benefit design, funding and investment policy decision making and their roles in effective management of all types of trusts/plans.
• Define risks for plans and members in funding and investing policy development.
• Describe the significance of governance to trustee decision making related to trust/ plan funding, investment and finance.
• Identify key sources of financial information that support decision making.
• Apply relevant legislative requirements, modern governance and best practices to identify funding and investment issues and propose actions to address.

Case Study—Health and Welfare

Attendees will select their case study at the time of registration and will receive the case study by email 2-4 weeks ahead of class to review in advance and discuss in breakout groups on the second day of class.

Case Study—Pension

Attendees will select their case study at the time of registration and will receive the case study by email 2-4 weeks ahead of class to review in advance and discuss in breakout groups on the second day of class.