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The Unfunded Present Value Family of Pension Funding Methods
The Unfunded Present Value Family of Pension Funding Methods An extension of a paper published in the ... authors. Internal Revenue Service=IRS;Pension valuation;Taxes=Taxation; 1875 3/1/1963 12:00:00 AM ...- Authors: William A Dreher, James C Hickman, Malcolm D MacKinnon, Cecil J Nesbitt, Donald R Sondergeld, Robert C Tookey, Charles L. Trowbridge, Dorrance C. Bronson, Harwood Rosser
- Date: Mar 1963
- 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: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Dialogue with the IRS
Dialogue with the IRS Session from a 1992 meeting of the Society of Actuaries . Representatives ... and answer session with the audience. Asset valuation;Discount rates=Interest rates;Employee Retirement ...- Authors: James E Holland, Karen Justesen, Joan Weiss, Christopher Levell
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
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Impact of Mortality Change on U.S. Single Employer Pension Plan Funding
employer pension system as a whole; the impact on individual plans may differ. Here are highlights of the ... mortality table and mortality projection scale AA form the basis for current mortality table requirements ...- Authors: Lisa Schilling, John Wiese
- Date: Apr 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Observations on our Observations
Observations on our Observations Observations on recent SOA study on input and output smoothing ... Asset valuation; Funding policy; Market value of assets; Pension plan assets; Pension valuation By Joseph ...- Authors: Joseph Silvestri
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Best practices; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Plan design; Public Policy
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The Future of Pension Plan Funding and Disclosure Monograph: Dr. Phil's Guide to Pension Funding Reform
(AFC). The AFC is in effect a second funding valuation based on a plan’s current liability. An AFC is ... building an environment that encourages stronger individual funding of DB plans and the startup of new insured ...- Authors: Mike Clark
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding
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Pension Funding Reality Check - Why the Current Rules Obscure the True Funded Status
calculate the actuarial value of assets. The valuation liability interest rate for all plans in each ... volatility of asset returns. The January 2000 valuation followed a period of strong investment gains ...- Authors: Raymond J Murphy
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding
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US Multiemployer Plan Stress Metrics: PBC and PBCR Update
these plans or for any other purpose. Refer to Table 1 for a summary of the plans included in this study ... 7 Copyright © 2018 Society of Actuaries Table 1 SUMMARY OF DATA INCLUDED Excluded Included ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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New Minimum Funding Rules
so in essence it's the fair value as of the valuation date, plus contributions, interest and dividends ... liabilities done on the IRS interest rate or on the valuation interest rate? MR. HAAS: The current liability ...- Authors: Barry Cohen, Wayne R Foster, V Benjamin Haas, Eric Lofgren, Glen A Hazlett
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Never Again
well as newly granted or accrued benefits. If valuation were a continuous process, moment-to-moment full ... full funding would be sufficient. But valuation and the contributions that follow rep- resent a discrete ...- Authors: Jeremy Gold
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding