Description: This paper demonstrates how, under the projected benefit cost methods whereby the gains are reflected in the normal cost rate, gains determined at a given valuation date are amortized over the future working lifetime of the active employees included in the valuation as of that date.

Description: The purpose of this paper is to describe an actuarially acceptable and mathematically definitive method for allocating gains by source. Followed by a discussion paper submitted

Description: In the absence of a generally accepted guide to actuarial principles and practices for pension plans, a new professional firm offering actuarial consulting services has both the freedom to establish and the burden of establishing the professional policies by which it will be guided. Our thinking about the practical and professional necessity of annual valuations is reflected in this paper. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 1, No. 69 AB.

Description: This paper attempts to reduce several variables to their bare minimum and to investigate how the cost of vesting depends upon those few that remain. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 1, No. 70.

Description: From Record of the Society of Actuaries Vol. 15, No. 1 A discussion of the approaches and philosophies used by Canada and the United States: -- Purpose of solvency/current liability valuations -- Benefits and assumptions underlying solvency/current liability -- Conflicts between tax and security valuations -- Effects of these valuations upon plan sponsors (and actuaries)

Description: These are discussions of the following research papers: 1. 'Actuarial Functions as Expected Values' by John A. Fibiger and Stephen G. Kellison, and 2. 'A New Look at Gain and Loss Analysis' by Arthur W. Anderson. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 1, No. 66 AB.

Description: Full version The Pension Forum, September 2002, Volume 14, Issue No. 1.

Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.