Examination and Other Requirement
Details
Retirement Company/Sponsor Perspective (CSP)
Exam U.S. and Canada Exam
Spring 2007 This exam is administered as Retirement Benefits
U.S.-Company/Sponsor Perspective (CSP-RU) and Retirement Benefits
Canada-Company/Sponsor Perspective (CSP-RC), each of which has its
own reading list and national concentration. Candidates will
write one of these exams.
The CSP-RC examination consists of 6 hours of written-answer
questions. A read-through time will be given prior to the
start of the exam, 15 minutes in the morning session and 15 minutes
in the afternoon session. The CSP-RU examination consists of 41/2 hours of written-answer
questions. A read through time of 15 minutes will be given
prior to the start of the exam.
Starting in 2007, candidates who are taking the U.S. Retirement
Benefits track to FSA will be required to have credit for both
segments of the EA2 exam. The U.S. version of the
Retirement Design and Pricing (DP-U) exam, as well as the U.S.
version of the Retirement Company/Sponsor Perspective (CSP-U) exam,
will not include material tested on the EA exams.
Consequently, the length of the DP-U exam will be 3½
hours and the CSP-U exam will be 4½ hours. The DP
and CSP exams for the other tracks will each be 6 hours. Learning Objectives - The candidate will be able to analyze the risks faced by
retirees and the participants of a defined benefit or defined
contribution retirement plan.
Learning Outcomes:
The candidate will be able to:
- Identify risks faced by retirees and the elderly
- Propose ways in which retirement plans can manage the range of
risks faced by retirees
- Describe the risks faced by participants of a government
sponsored retirement plan
- Describe the risks faced by participants of single employer
sponsored retirement plans
- Describe the risks faced by participants of a multi employer
retirement plan
- Evaluate benefit adequacy for members of a particular plan
given other sources of retirement income.
- Construct a model for measuring replacement income adequacy
under different scenarios.
- The candidate will be able to evaluate sponsor's goals for the
retirement plan
Context: Sponsor is the entity establishing the plan and
operates in private sector, public sector, tax-exempt, and multi
employer environment Retirement plans include qualified/registered,
supplemental and deferred compensation retirement plans
Learning Outcomes:
The candidate will be able to:
- Describe the agency relationship between management of the
sponsor and its shareholders or taxpayers.
- Compare the, sometimes conflicting, interests of management,
employees, shareholders or taxpayers (in the case of public
sector)
- Describe ways to identify and prioritize the sponsor's goals
related to the design of the retirement plan.
- Given a context, assess the feasibility of achieving the
sponsor's goals for their retirement plan.
- Given a context, assess the tradeoffs between different goals
and prioritize them.
- State relationship or recognize contradictions between
management's and shareholders' goals and the retirement risks faced
by retirees.
- Assess the appropriateness of the retirement plan features in
relation to the sponsor's total compensation structure.
- Assess how retirement plan features create shareholder
value.
- The candidate will be able to evaluate risks faced by sponsors
of a retirement plan by virtue of the plan's design and be aware of
methods to mitigate these risks.
Context: Sponsor is the entity establishing the plan and
operates in private sector, public sector, tax-exempt, and multi
employer environment. Retirement plans include
qualified/registered, supplemental and deferred compensation
retirement plans
Learning Outcomes:
The candidate will be able to:
- Identify how plan feature, temporary or permanent, can
adversely affect the plan sponsor. For example -An early
retirement window offering -
- Recommend ways to mitigate the risks identified with particular
plan feature [e.g., cap on an open-ended COLA]
- Analyze the issues related to plan provisions that cannot be
removed.
- Describe plan design features to handle the changes in the
demographics of the labor force.
- Compare the economic value of different plan designs for
different stakeholders.
- In a given context, assess the effect that changes in plan
design might have on collectively bargained agreements
- Assess the impact of possible changes in plan design
legislation
- The candidate will be able to evaluate and recommend a plan
design appropriate for the sponsor's goals.
Context: These recommendations will be appropriate for the
sponsor's business and financial environment, workforce objectives
and other HR programs. This would incorporate, for example,
application of the sponsor's general industry, philosophy, labor
force objectives, financial situation/objectives and total
compensation objectives. These recommendations will be
appropriate for a particular employee group including, salaried,
hourly, unionized and executive employees.
Learning Outcomes:
The candidate will be able to:
- Given a context, design retirement programs that manage
retirement risk and are consistent with sponsor
objectives.
- Given a context, design retirement programs that promote
employee behavior consistent with sponsor
objectives.
- Given a context and sponsor objectives, recommend an
appropriate plan type for providing retirement benefits and defend
the recommendations.
- Given a context and sponsor objectives, evaluate the pros and
cons from both a sponsor and employee perspective of introducing
options allowing for flexible retirement such as phased retirement,
DROPs and flexible pension plans.
- Given a context and plan type, recommend appropriate plan
design/features and defend the recommendations.
- Identify the ways that regulation impacts the sponsor's plan
design goals
- Recommend a method to integrate government-provided benefits
with retirement plan designs in order to meet the plan sponsor's
particular goals and defend the recommendation.
- The candidate will be able to synthesize and evaluate deferred
compensation and supplemental retirement plans for the highly paid
in a given context.
Learning Outcomes:
The candidate will be able to, for a deferred compensation or
supplemental executive retirement plan:
- Differentiate between situation where management and
shareholders objectives for executive plans coincide and where they
differ.
- Given a context, recommend a plan to meet the sponsor's
objectives and defend the recommendation.
- Given a context, assess the plan from an executive's
perspective.
- Analyze the options for securing the benefit promise.
- Assess the taxation issues-.
- Identify and assess the impact of regulatory constraints.
- Describe accounting for these plans and the options
available
- The candidate will be able to understand the general
applicability and design of long-term incentive plans
Learning Outcomes:
- The candidate will be able to identify and describe the design
of long-term incentive plans, including: Bonus/performance
plans
- The candidate will be able to summarize the accounting
treatment of these plans
- The candidate will be able to evaluate the sponsors financial
goals and risk management with respect to their plan
Learning Outcomes:
The candidate will be able to:
- Describe ways to work with the sponsor on identifying and
prioritizing the goals of management and shareholders related to
the financial management of their retirement plan.
- Compare the, sometimes conflicting, interests of management,
employees, shareholders or taxpayers
- Define the retirement plan risks (financial and design) in a
way that integrates with the sponsor's risk management
strategy
- Analyze how the retirement plan integrates into the sponsor's
overall financial position.
- Describe how retirement plan accounting impacts the sponsor's
overall financial results.
- Demonstrate how the retirement plan's cash inflows and outflows
can affect the plan sponsor.
- Recommend an appropriate funding policy in line with sponsor
goals and professional standards. The candidate will be able
to defend the recommendations.
- Describe how a plan's funded status can impact union
negotiations and multi employer plans
.
- The candidate will be able to recommend and advise on the
financial effects of funding policy and accounting in line with the
sponsors goals, given constraints
Context: Private, industry, multi employer, public,
multinational companies
Learning Outcomes:
The candidate will be able to:
- Compare the financial economics perspective to the traditional
perspective on funding and accounting for retirement plans.
- Recommend an appropriate funding method and asset valuation
method in line with the sponsor's investment policy and funding
goals. The candidate will be able to defend the
recommendation.
- Advise retirement plan sponsors on funding costs including tax
deductibility, required contributions
and other alternatives to meet the sponsor's goals. This
would be consistent with government
regulation.
- Advise plan sponsors on accounting costs and disclosures for
their retirement plans. This would include restrictions
imposed by applicable accounting authorities (FASB, CICA, IASC,
FRS17)
- From a financial economics perspective, describe differences in
economic value on the basis of the financial strength of the
sponsoring company.
- Perform valuations for the following special purposes, and
advise plan sponsors on their financial implications
- Plan Mergers and Acquisitions
- Spin-offs
- Conversions from one plan type to another
- Perform and interpret the results of deterministic projections
for short and long range planning including the effect of proposed
plan changes
- The candidate will be able to synthesize plan design and
funding/accounting/economic value
Learning Outcomes:
The candidate will be able to:
- Explain the interplay between plan design and plan
funding/accounting/economic value
Integration and synthesis of the readings in other learning
objectives, etc. - Given the sponsor's goals, recommend an integrated plan (design
and funding/accounting/economic value) and defend the
recommendation
Integration and synthesis of the readings in other learning
objectives, etc. - Demonstrate the sensitivity of cost and economic value to given
changes in plan design
- The candidate will be able to analyze the regulatory
environment as it effects retirement plans
Learning Outcomes:
The candidate will be able to:
- Evaluate the effect of regulatory policies and restrictions,
for all retirement plans, associated with:
- Plan design
- Plan establishment
- Plan amendment
- Plan termination/windup
- Plan merger or spin-off
- Reporting requirements
- Members' rights
- Plan funding
- Contributions and benefits
- Individual savings plans
- Coordination of individual and employer sponsored retirement
plans.
- Economic value to shareholders
Evaluate the tax implications of retirement plan designs and
funding alternatives for the plan sponsor, shareholders and the
participants. Where regulations for tax-assisted retirement plans conflict
with sponsor's and shareholders' goals, the candidate will be able
to describe and recommend alternatives. Explain the moral hazard that arises from the existence of
outside (government) guarantees on the plan benefits. - Describe and recommend proper plan governance practices and the
sponsor's fiduciary responsibility
- The candidate will be able to analyze the issues facing
retirement plan sponsors regarding investment of fund assets and
make recommendations on the actuarial issues*
*Note: the candidate is not expected to provide advice on
investment of plan assets
Learning Outcomes:
The candidate will be able to:
- Assess the different types and combinations of investment
vehicles for providing retirement benefits given the particulars of
the sponsor's financial circumstances, philosophy, industry,
workforce and benefit package.
- Distinguish the various ways that retirement fund assets are
managed.
- Given a context, evaluate a Statement Of Investment
Policy.
- Assess the potential effects of various investments and
investment policies on plan funding (short and long-range),
accounting, design and administration.
- Assess the potential effects of various investments and
investment policies on all of the stakeholders, including tax
implications.
- Model the effect on setting investment strategy of factors
including, cash flow requirements, various plan designs and various
economic environments.
- Describe the regulatory restrictions on retirement plan
assets.
- Identify the sources of investment risk and assess risk facing
retirement funds.
- Evaluate immunization strategies and other hedging techniques
for asset/liability management.
- The candidate will be able to apply the standards of practice
and guides to professional conduct
Learning Outcomes:
In general or given a context, the candidate will be able
to:
- Apply the standards related to communications to plan sponsors
and others with an interest in an actuary's results (i.e.,
participants, auditors, etc.).
- Explain and apply the Guides to Professional Conduct.
- Explain and apply relevant qualification standards
- Demonstrate compliance with legal requirements regarding the
actuaries responsibilities to the participants, plan sponsors,
etc
- Explain and apply all of the applicable standards of practice
related to valuing retirement obligations.
- Recognize situations and actions that violate or compromise
Standards or the Guides to Professional Conduct.
- Recommend a course of action to repair a violation of the
Standards or the Guides to Professional Conduct.
Textbooks on Retirement Company/Sponsors
Perspective (CSP) U.S. Exam Handbook of Canadian Pension & Benefit Plans,
Morneau Sobeco, 2005, Thirteenth Edition, CCH Canadian, Chapters 1,
2, 4-7, 11 (background only), 15 Fundamentals of Private Pensions, McGill, D.M., Brown,
K.N., Haley, J.J., Schieber, S.J., 2005. Eighth Edition, Oxford
Press, Chapters 1, 5, 7, 8 (pp.196-202), 14, 16 (pp. 427-441 only)
18, 24 Pension Planning, Allen, E.T., Melone, J.J.,
Rosenbloom, J.S., Mahoney, D.F., 2003, Ninth Edition, Irwin/McGraw
Hill, Chapters 1(pp. 2-10 only), 2, 3, 13 (pp. 237-242 only), 14,
15 (pp. 259-272 only), 20-23 Pensions in the Public Sector, Mitchell, O.S.,
Hustead, E.C., 2001, University of PA Press, Chapters 1, 2 (pp.
33-35 only), 4 (pp. 98-101 only), 9, 12 FAS 87 (Exclude paragraphs 54, 57-62. 76-77, Appendix
A, Appendix B illustration 2 and 6, Appendix C), Appendix D is for
background only FAS 88 (Exclude paragraphs 19-21, Appendix A, Appendix
B illustration 6)
FAS 106 (Exclude paragraphs 74, 79-84, 86-89, 108-115,
Appendix A, Appendix C illustrations 3 and 7 and Appendix D) FAS 132 (Exclude paragraphs 12, 13, Appendices A, B
& D), Appendix E for background only
FAS 158 through Appendix A Textbooks on Retirement Company/Sponsors
Perspective (CSP) U.S. Exam that may be avialable as study
notes. CHeck this page for updates. Retiree Group Benefits, Yamamoto, D., 2007, ACTEX,
Chapter 5: R-C806-07 Managing Investment Portfolios, Maginn, J.L., Tuttle,
D.L, Third Edition, Chapters 3, 6, 7: R-C134-07
Private Pension Policies in Industrialized Countries -
A Competitive Analysis, Turner, J., Watanabe, N., 1995, W.E. Upjohn
Institute for Employment Research, Chapters 5, 6: R-C102-07 and
R-C128-07 Textbooks on Retirement
Company/Sponsors Perspective Canada Exam Canadian Pensions and Retirement Income Planning,
Watson Wyatt, Third edition, 2006, CCH Canada Limited, Chapters 5,
11-17, 21, 22 Employee Future Benefits - Additional Disclosures,
Background Information and Basis for Conclusion, Includes
Section 3461 from the CICA Handbook - Accounting., Canadian
Institute of Chartered Accountants, omit pp. 1-21, 29-34 and
111-115 Handbook of Canadian Pension & Benefit Plans,
Morneau Sobeco, 2005, Thirteenth Edition, CCH Canadian, Chapters 1,
2, 4-10, 11 (background only), 15, 24 Fundamentals of Private Pensions, McGill, D.M., Brown,
K.N., Haley, J.J., Schieber, S.J., 2005. Eighth Edition, Oxford
Press, Chapters 1, 14, 16 (pp. 427-441 only) 18, 24 Pension Planning, Allen, E.T., Melone, J.J.,
Rosenbloom, J.S., Mahoney, D.F., 2003, Ninth Edition, Irwin/McGraw
Hill, Chapters 1(pp. 2-10 only), 2, 13 (pp. 237-242 only), 14, 15
(pp. 259-272 only), 22, 23
Pensions in the Public Sector, Mitchell, O.S.,
Hustead, E.C., 2001, University of PA Press, Chapters 1, 2
(pp..33-35 only), 4 (pp. 98-101 only), 9, 12 FAS 158 excluding Appendices Textbooks On Retirement Company/Sponsor
Persective (CSP) Canada. Exam That May Be Available As Study Notes.
Check This Page For Updates - Managing Investment Portfolios,
Maginn, J.L., Tuttle, D.L., Third Edition, Chapters 3, 6, 7:
R-C134-07
-
- Private Pension Policies in Industrialized Countries - A
Competitive Analysis, Turner, J., Watanabe, N., 1995, W.E.
Upjohn Institute for Employment Research, Chapters 5, 6: C102-07
and R-C128-07
Retirement CSP Online Readings-U.S. The Online readings listed below are part of
the required Course of Reading for this Exam. These readings are
articles that are available online from the SOA, CCA, CIA, AAA and
the ASB. -
ASOP 2 "Recommendations for Actuarial Communications Related to
Statements ofFinancial Accounting Standards Nos. 87 and
88," April 1987
- ASOP 4
"Measuring Pension Obligations", October 1993
-
ASOP 23 "Data Quality", December 2004
- ASOP 27 "Selection of Economic Assumptions
for Measuring Pension Obligations", December 1996
- ASOP 35 "Selection of Demographic and Other
Noneconomic Assumptions for Measuring Pension Obligation", December
1999
-
ASOP 41 "Actuarial Communications", March 2002
- "Post Retirement Risks Chart," SOA
- "Addressing the Financial Risks from Retirement
Systems: Identifying Risks Inherent in Retirement Plans", RSA
31 No 2, June 2005
- "Key
Findings and Issues: How Americans Understand and Manage Their
Retirement Risks", SOA, April 2006
-
"Pension Funds-A Company Manager's View", SOA, June 2003
- "Retirement Benefits, Economics and Accounting:
Moral Hazard and Frail Benefit Designs," NAAJ, January
2005
- "Downsizing and Plan Design", RSA 21 No.
3A
- "Actuarial Aspects of Cash Balance Plans," The
Pension Forum, December 2000, Volume 12. No. 1 (Appendix A,
background only)
- "Addressing the Financial Risks from Retirement
Systems Seminar: Plan Design", June 2005, RSA 31 No. 2
- "Gradual Retirement:
An Additional Option in Work and Retirement", SOA Monograph,
June 2002
- "Protecting Participants and
Beneficiaries in a Phased Retirement World" SOA Monograph, June
2002
- "Pension Funds and the U.K. Economy", SOA
Monograph, June 2003
- "Accounting/Actuarial Bias Enables Equity
Investment by Defined Benefit Pension Plans", NAAJ, July
2005
- "Financial Economics and Actuarial Practice",
NAAJ July 2004
- "The Earnings Implications of Pension Expense: A
Stochastic Analysis of Ten Canadian Companies", NAAJ, October
2005
- "Macroeconomic Aspects of Private Retirement
Programs", NAAJ, July 2001
- "The Shift to Defined Contribution Pension Plans,
Why did it not Happen in Canada?" NAAJ, July 2001
- The Pension Forum April 2005, Vol. 16 No.
2
- "Improving Pension Funding: What's In It For
Me?" SOA Monograph, 2005
- "Full Circle: Purchasing Insured Annuities
in a Defined-Benefit Plan" SOA Monograph, 2004
- The Pension Forum, Volume 16, No. 1, January
2005
Retirement CSP Online Reading-Canada The Online readings listed below are part of
the required Course of Reading for this Exam. These readings are
articles that are available online from the SOA, CCA, CIA, AAA and
the ASB. - ASOP 27 "Selection of Economic Assumptions
for Measuring Pension Obligations", December 1996
- ASOP 35 "Selection of Demographic and Other
Noneconomic Assumptions for Measuring Pension Obligation", December
1999
- "Post Retirement Risks
Chart", SOA
- "Gradual Retirement:
An Additional Option in Work and Retirement", SOA Monograph,
June 2002
- "Protecting Participants and
Beneficiaries in a Phased Retirement World" SOA Monograph, June
2002
-
"Addressing the Financial Risks from Retirement Systems:
Identifying Risks Inherent in Retirement Plans", RSA 31 No 2,
June 2005
- "Key
Findings and Issues: How Americans Understand and Manage Their
Retirement Risks", SOA, April 2006
- "Pension Funds-A
Company Manager's View", SOA, June 2003
-
"Retirement Benefits, Economics and Accounting: Moral Hazard and
Frail Benefit Designs," NAAJ, January 2005
-
"Downsizing and Plan Design", RSA 21 No. 3A
- "Actuarial Aspects of Cash Balance Plans," The
Pension Forum, December 2000, Volume 12. No. 1 (Appendix A,
background only)
- "Addressing the Financial Risks from Retirement
Systems Seminar: Plan Design", June 2005, RSA 31 No. 2
- "Pension Funds and the U.K. Economy", SOA
Monograph, June 2003
- "Accounting/Actuarial Bias Enables Equity
Investment by Defined Benefit Pension Plans", NAAJ, July
2005
- The Pension Forum April 2005, Vol. 16 No.
2
- "Financial Economics and Actuarial Practice",
NAAJ July 2004
- "The Earnings Implications of Pension Expense: A
Stochastic Analysis of Ten Canadian Companies", NAAJ, October
2005
- "Improving Pension Funding: What's In It For
Me?" SOA Monograph, 2005
- "Macroeconomic Aspects of Private Retirement
Programs", NAAJ, July 2001
- "The Shift to Defined Contribution Pension Plans,
Why did it not Happen in Canada?" NAAJ, July 2001
- "Full Circle: Purchasing Insured Annuities
in a Defined-Benefit Plan" SOA Monograph, 2004
- The Pension Forum, Volume 16, No. 1, January
2005
Retirement Benefits CSP Study Note
Listing The study notes listed below are part of the
required Course of Reading for this exam. These Study Notes are not
available electronically and must be ordered by using the
Study Note Information Form located on the Study Note
Information Page.Candidates should be sure to check this site
periodically for additional corrections or notices.
R-C100-07 | Living in Retirement-Are Your Employees Really Ready? | | R-C101-07 | Seven Steps Toward Creating a Standout Retirement Savings
Plan | | R-C102-07 | Chapter 5 of Private Pension Policies in Industrialized
Countries: A Competitive Analysis | | R-C103-07 | Comparison of IAS 19 with FAS 87/88/106, CICA 3461 and FRS
17-Summary of Provisions Affecting Accounting for Postretirement
Benefits | | R-C104-07 | Replacement Ratio Study-A Measurement Tool for Retirement
Planning | | R-C105-07 | Pension Actuary's Guide to Financial Economics | | R-C106-07 | The Case Against Stock in Public Pension Funds | | R-C107-07 | Equities in DB Plans-Is the Traditional 60/40 Mix a
Dinosaur? | | R-C108-07 | Why Are Healthy Employers Freezing Their Pensions? | | R-C109-07 | Integration With Social Security | formerly 8RC-116-01 | R-C110-07 | Chapter 15 of the Handbook of Executive Benefits | | R-C111-07 | Pensions & Endowments 10: The Optimal Asset Allocation
Under Proposed Pension Law | | R-C112-07 | Pension Investing and Corporate Risk Management | formerly 8RU-306-03 | R-C113-07 | YIKES! How to Think About Risk? | | R-C114-07 | A Fresh Look at Pension Risks | | R-C115-07 | Q-Series: Pension Fund Asset Allocation | | R-C116-07 | Financing the Future: How Fit is Your Pension Funding
Policy? | | R-C117-07 | Pension Deficits: An Unnecessary Evil | | R-C118-07 | Pension Issues in Corporate Sales, Mergers and
Acquisitions | formerly 8RU-218-00 | R-C119-07 | Fiduciary Liability Issues for Selection of Investments | | R-C120-07 | Introduction and Overview of Retirement Plan Investments | formerly 8RU-301-00 | R-C121-07 | Converting Pension Plans From A Defined Benefit to a Defined
Contribution Design-Issues to Consider in Canada | formerly 8RU-309-06 | R-C122-07 | Statement of Investment Policies for Defined Benefit and
Defined Contribution Plans | formerly 8RU-305-00 | R-C123-07 | Funding Risks for Multi-Employer Pension Plans | | R-C124-07 | Recent Issues in Corporate Financial Reporting | | R-C125-07 | Pensions and Corporate Financial Performance-Keeping Your Eye
on the Ball | | R-C126-07 | Recent Trends in Canadian Defined-Benefit Pension Sector
Investment and Risk Management | | R-C127-07 | Controlling the FAS 87 Balance Sheet Impact By Integrating
Funding, Expensing and Asset Policies | formerly 8RU-210-03 | R-C128-07 | Chapter 6 of Private Pension Policies in Industrialized
Countries: A Competitive Analysis | | R-C129-07 | Symposium on Pension Funding Adequacy | | R-C130-07 | Reinventing Pension Actuarial Science | formerly 8RU-255-04 | R-C131-07 | Plan Freezes: The New Ice Age | | R-C132-07 | 20 Questions Directors Should Ask About Their Role in Pension
Governance | | R-C133-07 | Back to the Future | formerly 8RU-204-00 | R-C134-07 | Chapters 3, 6 & 7 of Managing Investment
Portfolios | | R-C135-07 | Thoughts on the Future: Life-Cycle Investing in Theory and
Practice | |
RC-C05-07 | Retirement Benefits CSP Introductory Study Note | | RC-C13-07 | Retirement Benefits Case Study-CANADA | formerly 8RC-13-06 | R-C600-07 | FAQs About Actions Taken by OSFI in Connection with Air
Canada's Pension Plans | | R-C601-07 | Canadian Pension Plan Design | | R-C602-07 | Funding Supplementary Pension Plans | | R-C603-07 | Retirement Compensation Arrangements: A Curmudgeonly
Excursion | | R-C604-07 | Creative Compensation Arrangements for Private
Corporations | | R-C605-07 | Asset Transfer Resulting From Sale of Business | | R-C606-07 | Guideline for Converting Plans from Defined Benefit to Defined
Contribution? | | R-C607-07 | Filing Requirements and Procedure on Full or Partial Wind Up of
a Pension Plan | formerly 8RC-116-01 | R-C608-07 | PPPD Investment Policy Guideline | | R-C609-07 | Canadian Association of Pension Supervisory Authorities
Guideline No. 3: Guidelines for Capital Accumulation Plans | | R-C610-07 | CIA Standards of Practice-General Standards | formerly 8RU-306-03 | R-C611-07 | CIA Standards of Practice-Practice-Specific Standards for
Pension Plans | | R-C612-07 | CIA Standards of Practice-Post-Employment Benefit Plans | | R-C613-07 | The Fair Value Method of Measuring Compensation for Employee
Stock Options: Basic Principles and Illustrative Examples | |
RU-C05-07 | Retirement Benefits CSP Introductory Study Note | | RU-C13-07 | Retirement Benefits Case Study-U.S. | formerly 8RU-13-06 | R-C800-07 | Airline Plans' Underfunding Illustrates Broader Problems with
the Defined Benefit Pension System | | R-C801-07 | Evaluating Financing Options for Nonqualified Benefit
Plans | | R-C802-07 | Executive Compensation and Benefits: Conducive, Elusive or
Abusive? | | R-C803-07 | Executive Compensation 2005: Many Forces, One Direction | | R-C804-07 | The Brave New World of Equity-Based Compensation Post-409A | | R-C805-07 | Taking Stock of Option Expensing | | R-C806-07 | Chapter 5 of Retiree Group Benefits | |
|