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Pension Funding Targets and Strategies Brian Donohue, Chicago Consulting Actuaries Jerry Mingione, Towers Perrin May 12, 2004 History of Funding Rules In the beginning of time (post-ERISA)…………. actuaries had considerable control over the assumptions and methods used for determining funding requirements. Financial assumptions were set to be reasonable on a long-term basis. Actuarial methods were selected, essentially right from the text book, with considerable freedom. Unfunded liabilities were funded over 10-30 year periods, based on level payments. History of Funding Rules Then things c