Advanced Trust Management Standards (ATMS™) Session B

Funding/Finance Pension Plans

Please note: Testable readings for the course will be included at the end of the slides posted for this module.

• 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

Case Study—Pension