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Another Look at Group Pension Plan Gain and Loss
Another Look at Group Pension Plan Gain and Loss This paper shows how gain and loss ... definitions of the unfunded accrued liability and the normal cost rate. From Transactions of Society of Actuaries ...- Authors: Christopher C Street
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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A Review of Actuarial Cost Methods for Defined Benefit Pension Plans
A Review of Actuarial Cost Methods for Defined Benefit Pension Plans Financing a defined benefit pension ... With the help of a one-life example, this paper gives an elementary actuarial perspective of the problems ...- Authors: Claude Y Paquin
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Interest and Inflation Assumptions in Pension Plan Valuations
deals with the selection of appropriate interest and inflation assumptions, which is one of the most important ... important considerations in the valuation of a defined benefit pension plan. The paper begins by describing ...- Authors: Richard Kischuk
- Date: Oct 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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General
at: A. Methods available to decide the percentage of the premium that should be used for life insurance ... using participating forms for the following coverages: 1. Annuities in the benefit stages and/or supplementary ...- Authors: Society of Actuaries, Robert M Duncan, Eli A Grossman, J Perham Stanley, Daniel Barry, William J November, Arthur G Weaver, Dennis N Warters, Manuel R. Cueto
- Date: Oct 1954
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Assumptions and methods
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Employee Benefit Plans
concerning investment yield rates, mortality, rates of disablement and disabled life mortality. Additional ... toward Group Annuities. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2. Assumptions; ...- Authors: Sam H Huffman, George V Stennes, Harry L Sutton, Frederick P Sloat, Thomas M Mott
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Salary Scales
Salary Scales This paper surveys the actuarial techniques connected with salary scale mathematics ... surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined ...- Authors: Kenneth Altman, Samuel Eckler, Ralph E Edwards, Raymond B Krieger, Robert J Myers, Walter Riese, Conrad Siegel, John B Stearns, Geoffrey N Calvert, William F Marples
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Public sector plans
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The Projected Unit Credit Method with Benefits Apportioned by Interest-Adjusted Salary
The Projected Unit Credit Method with Benefits Apportioned by Interest-Adjusted Salary This paper adopts ... adopts the framework whereby pension benefits are allocated one exit point at a time in some fashion to ...- Authors: Gerald Lee Giesecke
- Date: Jan 1994
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Digests of Discussion of Subjects of General Interest
Digests of Discussion of Subjects of General Interest This discussion at a 1967 Regional Meeting is ... methods of allocating investment income using the investment year method, the treatment of unrealized ...- Authors: William H Crosson, John C Maynard, J Darrison Sillesky, Lewis C Workman, William M Anderson, W James D Lewis, Wayne A Gillis, C Ross Brereton
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting; Life Insurance>Pricing - Life Insurance; Pensions & Retirement>Assumptions and methods
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Modeling Flexible Benefit Selection
Modeling Flexible Benefit Selection A mathematical framework for benefits and choices must be ... used with a defined choice function to calculate the cost deviation due to selection. Finally, utility ...- Authors: Charles S Fuhrer, Arnold Shapiro
- Date: Oct 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension finance
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Cost of Vesting in Pensions
Cost of Vesting in Pensions This paper presents a theoretical treatment of the determination of the cost ... cost of vesting by a method not hitherto demonstrated to the Society. From Transactions of Society of Actuaries ...- Authors: William F Marples
- Date: Oct 1966
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods