Pension plans require a long-term financing program, but the future cannot be predicted with precision. Therefore, periodic adjustments to the financing program lead to better measurements as the demographic and financial environments inevitably change. Experience studies provide a basis for evaluating assumptions and revising them to better measure a plan’s financial progress. We have helped clients refine these measurements to enhance the quality of funding recommendations, develop more level funding patterns, and ensure that inputs for benefit cost proposals are up-to-date.