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  • Presenting Market Value Liabilities for Public Employee Retirement Systems
    certain historical informa- tion. Thus, within any individual CAFR, and by comparing CAFRs from year to year ... the Entry Age AAL (EAAAL), calculated using an individual- participant version of the Entry Age Actuarial ...

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    • Authors: Robert North
    • Date: Jan 2017
    • Competency: Strategic Insight and Integration>Influence decisions
    • Publication Name: Pension Section News
    • Topics: Enterprise Risk Management>Financial management; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Enterprise Risk Management>Risk measurement - ERM; Enterprise Risk Management>Strategic risks; Enterprise Risk Management>Systemic risk; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management; Public Policy
  • Financing The U.S. Military Retirement System
    to experience the. prepara- 6 n of an entire valuation by hand on one large sheet of paper using amaz- ... impression is that the development of the role of the valuation actuary here in the U.S. has made the respon- ...

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    • Authors: A Haeworth Robertson
    • Date: Jan 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Public Policy
  • The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey
    understanding the significance of FAS 87 are the assumed valuation interest rate. the discount rate and the expected ... expected long-term rate. The assumed valuation interest rate is. of course, the interest rate used in ...

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    • Authors: Barnet N Berin
    • Date: Oct 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • A Critique Of The Manhart Brief
    impossible to quantify the risk contributed by each individual, it is also not necessary to extend the classification ... annuity “indicates that the use of a “unisex” table is appropriate in certain circumstances. . . .” ...

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    • Authors: Arthur W Anderson
    • Date: May 1978
    • Competency: Communication>Written communication; Leadership>Professional network leverage; Professional Values>Ethical standards
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Best practices; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Response to comments on “Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)”
    Response to comments on “Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)” ... just measuring risk are: 1. Require that any individual purchase of service credit that is intended to ...

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    • Authors: Thomas Lowman
    • Date: Jan 2017
    • Competency: Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Pension Section News
    • Topics: Enterprise Risk Management>Financial management; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Enterprise Risk Management>Risk measurement - ERM; Enterprise Risk Management>Strategic risks; Enterprise Risk Management>Systemic risk; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management; Public Policy
  • Response to authors comments on Presenting Market Value Liabilities for Public Employee Retirement Systems
    limited requirements for an actuary to serve an individual client but if actuaries do provide and discuss ... and should engage widely in discussions of the individual and combined economic implications of benefit ...

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    • Authors: Robert North
    • Date: Jan 2017
    • Competency: Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Pension Section News
    • Topics: Enterprise Risk Management>Financial management; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Enterprise Risk Management>Risk measurement - ERM; Enterprise Risk Management>Strategic risks; Enterprise Risk Management>Systemic risk; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management; Public Policy
  • The Manhart Case
    employment practice to discriminate against any individual with respect to his compensation, terms, conditions ... contract plans (plans funded exclusively with individual level premium insurance and annuity contracts) ...

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    • Authors: Donald S Grubbs, Application Administrator
    • Date: May 1978
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Professional associations; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation; Public Policy