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  • A Different View of the ASB
    nature of the obligations is not reflected in the valuation, the actuary is to so disclose. Section 3.13 (Ability ... substituting the Board's judgment for that of each individual actuary. Effectively, this approach would be ...

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    • Authors: Lawrence J Sher
    • Date: Apr 2007
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Standards of practice
  • The Pension Forum, October 1998, Volume 11, Issue No. 11
    turnover study entitled "Pension Plan Turnover Rate Table Construction--Final Report" by Steve Kopp. You can ... under the title of =Pension Plan Turnover Rate Table Construction" by Steve Kopp. Advance copies of ...

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    • Authors: Lawrence J Sher, Steve J Kopp, Dennis Coleman
    • Date: Oct 1998
    • Publication Name: The Pension Forum
  • A Benefit Value Comparison of a Cash Balance Plan with a Traditional Final Average Pay Defined-Benefit Plan
    under the title of =Pension Plan Turnover Rate Table Construction" by Steve Kopp. Advance copies of ... reader is referred to "Pension Plan Turnover Rate Table Construction" by Steve Kopp, scheduled for publication ...

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    • Authors: Lawrence J Sher, Steve J Kopp
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Pension Forum
    • Topics: Pensions & Retirement>Plan design
  • Nondiscrimination Issues - Basic
    Programmed once, redo it every year as part of the valuation. The nondiscriminatory classification test does ... set equal to zero. Unusual answers depend on individual pay changes during a year and the benefit formula ...

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    • Authors: Stephen A Alpert, Lawrence J Sher, Michael I Wiesner
    • Date: Jun 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Public Policy
  • Bankruptcy and Benefit Plans
    Bankruptcy and Benefit Plans Discussion of bankruptcy and the implications for benefit plans, ... rate, which is generally a lot higher than the valuation assumption. Security is required, to the extent ...

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    • Authors: Lawrence J Sher, Application Administrator, Mark Wintner
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Pensions & Retirement