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Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues
interest and salary scale assumptions in the valuation of defined benefit pension plans. The technical ... rates=Interest rates;Inflation;Pension accounting;Pension valuation; 2557 10/1/1985 12:00:00 AM ...- Authors: Vincent Amoroso, Edward W Brown, Yuan Chang, Robert P Ford, Jeff Furnish, Michael J Gulotta, John J Haley, Application Administrator, Michael Krosky, Martin A Pepper, Patricia Conger, Neela Ranade, A Frederick Rohlfs, William E Schroeder, T Thomas Simester, Susan M Smith, Ailey Bailin, Richard L. Helms
- Date: Oct 1985
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Cash-Balance Plans and Age-Weighted Profit-Sharing Plans - Basic
Cash-Balance Plans and Age-Weighted Profit-Sharing Plans - Basic 1992 SOA ... contribution plans=DC plans=401k plans;Demographics;Individual retirement accounts=IRA;Internal Revenue Service=IRS;Pension ...- Authors: Susan M Smith
- Date: May 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Pensions & Retirement>Funding
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Internal Revenue Code Section 415 Limits
friends at the Service, is nor the age at which an individual will receive unreduced retirement benefits, if ... 67. So you could have a situation in which an individual would elect to defer his retirement until his ...- Authors: Steven Bryson, Robert F Drozd, David R Kass, Donald Segal, Susan M Smith
- Date: Apr 1988
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Adequate Financing Of Retirement Plans
those benefits that are in pay status on the valuation date. For active participants, which benefits ... looking at those benefits which are accrued to the valuation date under the plan. I think most of us are now ...- Authors: C David Gustafson, James E Holland, Susan M Smith, Michael Trenk
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Not Gone But Forgotten
45, there must be careful communication to the individual what his accrued benefit will be, and you will ... if you find any of those individuals on your valuation files, they're okay. Otherwise, payments must ...- Authors: Donald Segal, Susan M Smith, Abbey L Keppler
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Section 401 k Plans - Why All The Fuss?
Section 401 k Plans - Why All The Fuss? This panel discussion, which occurred at the October ... same value as the amount deferred by a high-paid individual at the time of deferral o 401(k) statute recast: ...- Authors: Peter M Kelly, Susan M Smith
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy