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The Interrelationship Among Inflation Rates, Salary Rates, Interest Rates, and Pension Costs
between the currently observed rates and the valuation assumptions. Common practice is to choose ... expected long-term rather than observed rates for valuation purposes. The error in this procedure is ...- Authors: Glenn D Allison, Barnet N Berin, Donald P Harrington, Brian Arthur Jones, Richard Kischuk, Robert F Link, Howard E Winklevoss, Charles L. Trowbridge, Miguel A Ramirez
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Assumptions and methods
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Report on Actuarial Terminology for Pension Plans
of the commonly used descriptions of actuarial valuation methods. A separate section in this report attempts ... the actuarial valuation method or in the actuarial assumptions. 5. Actuarial valuation The determination ...- Authors: Kenneth Altman, Lynd T Blatchford, Charles E Farr, Donald P Harrington, Raymond F Houseman, John G Ireland, Michael J Mahoney, Bruce E Nickerson, Rodger R Patrick, Robert J Schnitzer, Richard M Stenson, Ronald M Walker, Blackburn H Hazlehurst, Allan B. Roby
- Date: Oct 1976
- Competency: Communication>Difficult message delivery
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Defined benefit plans
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Employee Benefit Plans
before the actuary can decide on an appropriate valuation interest rate. Many actuaries have deliberately ... that extra work is required in preparing the valuation of Opinion No. 8 concerning information with ...- Authors: M David R. Brown, Kenneth T Clark, Laurence E Coward, Barry F. H. Graham, Donald P Harrington, John C Maynard, Carman A Naylor, Jack W Roberts, Murray A Segal, Walter Shur, Conrad Siegel, Alexander J C Smith, F Eugene Smith, Kurt K Von Schilling, Lear P Wood, David A Wright, Donald C Baillie, Robert Ellis Shalen, Aubrey White, George Arthur Cooke
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Pensions & Retirement>Pension accounting
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Funding Requirements under ERISA
aspects, actuarial methods, assumptions, asset valuation, investment. We, in this session, will be talking ... pension plan. 2 I. He must perform an actuarial valuation of the plan at least once every three years (or ...- Authors: Donald P Harrington, Russell Mueller, Richard C Keating, Jack M Elkin
- Date: May 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Focus 2000: Outlook for Employee Benefits
cost-sharing. The messages they convey do not include individual responsibility. Today, those employers seeking ... 2530 FOCUS 2000: OUTLOOK FOR EMPLOYEE BENEFITS TABLE 1 Labor Force Participation Rates 2000 Age 1970 ...- Authors: Donald P Harrington, W Paul McCrossan, C S Kit Moore, Anna M Rappaport, Carol Lockhart
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability; Pensions & Retirement