Considerations in the Evaluation of Gain Sharing Designs
Research Projects – Pension
The Society of Actuaries is pleased to release a report discussing a number of design issues along with methods for analyzing the likely cost of gain sharing provisions. The report includes an accompanying Excel model. The report was authored by Colin England, Thomas Lowman, and Ann Sturner of Bolton Partners, Inc.
The Pension Section would like to thank the members of the Project Oversight Group for their valuable input:
- Mita Drazilov
- Marilyn Oliver
- Graham Schmidt
- Andy Peterson, SOA Staff Fellow
- Steve Siegel, SOA Research Actuary
- Barbara Scott, SOA Research Administrator
Questions Or Comments?
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The report, its accompanying models, software tools and other associated documentation do not represent an official position, statement, or endorsement of the Society of Actuaries (SOA). The SOA and the authors make no representation or warranty, expressed or implied, regarding the software as to quality, accuracy, reliability, suitability or otherwise, and DISCLAIM ANY EXPRESS OR IMPLIED WARRANTY OF MERCHANTABILITY OR FITNESS FOR ANY PARTICULAR PURPOSE. SOA and the authors make no representation or warranty of non-infringement of proprietary rights of others with respect to the software. Further, the SOA and the authors make no warranty that the software is free from errors, defects, worms, viruses or other elements or codes that manifest contaminating or destructive properties. The user assumes all risks relating to the use, outputs, analyses, results and performance of the software, regardless of whether the software is used alone or with other software. NEITHER THE SOA NOR THE AUTHORS SHALL BE LIABLE FOR ANY LOSS OR DAMAGE ARISING FROM THE USE OF, RELIANCE ON, OR THE PERFORMANCE OF THE SOFTWARE OR ITS ACCOMPANYING INSTRUCTIONS OR DOCUMENTATION. IN NO EVENT SHALL THE SOA OR THE AUTHORS BE LIABLE FOR ANY INDIRECT, INCIDENTAL OR CONSEQUENTIAL DAMAGES (INCLUDING LOST PROFITS) EVEN IF APPRISED OF THE POSSIBILITY OF SUCH DAMAGES.