Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted

Description: These are discussions of the following research papers: 1. 'Actuarial Functions as Expected Values' by John A. Fibiger and Stephen G. Kellison, and 2. 'A New Look at Gain and Loss Analysis' by Arthur W. Anderson. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 66 AB.

Description: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: This is a discussion on pensions and if takes a closer look at the Deposit Administration. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4.

Description: This is a report of the Society of Actuaries Committee on Pensions that was initially undertaken as an effort to assist the Committee on Actuarial Principles and Practices in Connection with Pension Plans of the American Academy of Actuaries with respect to recommendations it had been preparing. This report was prepared in an effort to promote better understanding of pension terminology. The Committee anticipates that additional work will be needed to coordinate this effort with regulatory efforts prompted by the pension reform act. It is hoped that a further list of terms reflecting specific words used in ERISA can be prepared, with pertinent definitions along with references to clarifying expressions suggested by the Committee where appropriate. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: Among many purposes, this paper will outline the theory of gain and loss analysis for pension fund valuations, indicate practical problems met in applying the theory to two model plans and show the Fackler accumulation formulas. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: This discussion focuses on the advantages and disadvantages, from the viewpoint of smaller insurance companies in the United States and Canada, of entering the field of small pension plans. Considerations involve whether a smaller company entering the field should offer group annuities, and to what extent are special premium rates, plans of agents' compensation, and policy forms necessary for a smaller company to compete successfully for individual policy pension plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: The purpose of this paper is to describe an actuarially acceptable and mathematically definitive method for allocating gains by source. Followed by a discussion paper submitted

Description: This is a book review of 'Pension Mathematics for Actuaries' by Arthur W. Anderson. From Transactions of Society of Actuaries 1985, Vol. 37.

Description: The objective of this paper is twofold. First, a pedagogical approach is taken to derive the pension plan gain and loss formulas by extending the mathematical theory underlying the actuarial funding methods. It is the author's intent to emphasize the similarities between gain and loss formulas developed for individual funding methods and the formulas developed for aggregate funding methods. Indeed, the formulas are fundamentally identical. The second objective is to afford the reader an opportunity to reinforce understanding by providing two comprehensive numerical examples and analyzing actuarial experience by source. From Transactions of Society of Actuaries 1981, Vol. 33.