Advanced Trust Management Standards (ATMS™) Session B

Funding/Finance Pension Plans - Group 1

Please note: Testable readings for the course will be included in the test environment as well as 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.

Funding/Finance Pension Plans - Group 2

Please note: Testable readings for the course will be included in the test environment as well as 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 - Group 1

• 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 - Group 2

• 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 - Group 1

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 - Group 2

Please note: Testable readings for the Funding/Investment/Finance content will be included at the end of the slides posted for this module.

• Describe the significance of funding policy for effective trust/plan management
• Explain the rationale for funding plans
• List different types of funding and financing options
• Identify factors that influence funding and financing requirements
• Describe the significance of investment policy for effective trust/plan management
• State key characteristics of bonds and stocks
• Explain the importance of asset mix and diversification to investment decisions
• List the steps in the investment process
• Explain the roles of the actuary and the investment manager
• List the key questions to ask about investment strategy
• Describe the significance of financial reporting and budgeting to effective trust/plan management
• Indicate sources and uses of income
• Describe key financial reports and how they inform decision making
• Explain the role of the auditor

Case Study—Health and Welfare - Group 1

Case Study—Health and Welfare - Group 2

Case Study—Pension - Group 1

Case Study—Pension - Group 2