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Pension Plan Principles and Practices
and practices for pension plan construction and valuation, in light of the passage of the Pension Reform ... Accounting Principles=GAAP;Pension plan assets;Pension valuation;Fiduciary; 14641 3/1/1975 12:00:00 AM ...- Authors: Thomas P Bleakney, Thomas M Malloy, Robert W McCarty, Daniel F McGinn, Blackburn H Hazlehurst
- Date: Mar 1975
- Competency: Leadership>Professional network leverage; Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Actuarial Certifications and Opinions Rendered
actuarial cost method and the actuarial method of valuation of assets are appropriate. 2. The calculations ... annual statement, one giving an opinion on the individual items, and a third to assure over-all corporate ...- Authors: Kenneth T Clark, Carl R Ohman, Richard H Snader, PETER J SALZMANN, Leslie Shapiro, Donald E Trudeau
- Date: Apr 1978
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Qualifications; Financial Reporting & Accounting; Pensions & Retirement>Pension legislation and regulation