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Asset Liability Modeling for Pension Funds

From few days, I am thinking to give pension to my all full time and part time employees. An age of my 34 years, I have started to earn Rs. 10,000 as pension from my business. If I do not write today, I will get Rs. 10,000 every month without working.


For gaining this level, I learnt 17 years upto M.Com, I did the jobs and other businesses for 17 years. It means, it is the reward of my 34 years hard work which has started from my birth because my total age is 34 years. But, I have some employees whose age is 50 years. Whose age is 42 years and 39 years and 38 years but there is no pension because all are doing private job and zero job security and pension plan. It is breaking my heart.

I think, my employees have big contribution in my business and in my other projects. So, I have started my research how can I give better pension to my all employees. In the end, I reached Asset/Liability Modeling. I read more deeply everything in the Google. On my understanding, I am rewrite it in my own words.

What is Asset Liability Modeling

You have seen the models. They change the face and clothes and sitting for showing better performance in their modeling career. Same-way, a good asset manager changes the amount of employer's contribution and investment portfolio for giving better pension to employees at their retirement.




Factors Affecting Asset Liability Modeling 


1. Market Trend

For example, you have invested your pension fund in the asset whose market value is zero. At the time of retirement, your all employee's life will be in risk. They will get nothing. They will crying and will go to court. Now, your business will come into the risk. So, as good asset manager, you have to make flexible asset liability model. If any asset is starting less performing, take all money from these asset and invest in other asset. Second, if all the assets are starting low performing, start to decrease the rate of employer's contribution for surviving your business first instead of the life of employees. If business will live, you will increase the rate of employer's contribution.

2. Balance Sheet Risk

Some time, we take more debt for other business projects. So, our business may be in risk. At that time, we should make the plan to stop temporary contribution and adjust when business will pay all his old debt instead of taking more debt on higher rate for paying current debt. Every pension plan must be based on the previous balance sheet analysis. 

3. Future Estimations

Future economic estimations is also necessary. For example, Today, I am getting Rs. 10,000 pension but after 20 years, same pension if I give to my employee, it may be just like Rs. 100 per month due to inflation in the economy. So, So, in asset liability modeling. We have to think better and think everything about the future. Then, we have to decide the  investment where we have to invest. 


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Accounting Education: Asset Liability Modeling for Pension Funds
Asset Liability Modeling for Pension Funds
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