5see Clark, Allen, and Sumner [1983) for a discussion of these ad hoc increases.
5For example, see Black [19893, Arnott and Bernstein , and Atbechtsheer . flfl, U.S. Government Printing Office, Washington D.C., 1989.
VanDerhei, Jack, and Scott Harrington, "Pension Asset Reversions," Chapter 10 in Turner and Belier, op. cit.