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Section 404 Is Not Only About Deductibility Anymore.
Section 404 Is Not Only About Deductibility Anymore. This article reviews Section 404 of ... Given the nature of the processes in an actuarial valuation of pension and OPEB plans, it may be diffi- cult ...- Authors: Arthur Conat
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Financial Reporting & Accounting
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Considerations for Discount Rate Selection
Considerations for Discount Rate Selection This article provides a guide to setting discount rates. ... when first adopting FAS 87. Figure 1 provides a table comparing a few benchmark rates in December 1987 ...- Authors: Arthur Conat
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Risk Management for Pension Plans
but a person's decision on when to retire is individual, and there's a broad span. The later people retire ... You can take expiration to mean either of the individual or, as I intended here, of the annuity because ...- Authors: Julie Curtis, Arthur Conat, Joseph Bellersen, Peter Michaels
- Date: May 2004
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Risk management