Announcement: SOA congratulates the new FSAs, ASAs and CERAs for July 2021.

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  • PBGC Guaranteed Benefit Obligations and the Nifty Fifty
    of corporate annual report information is the primary source for the starting point. When 1 Ok information ... Enrolled Actuary. The simpler of the two options, direct calculation of the administrative expense loading ...

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    • Authors: Ronald Gebhardtsbauer, C David Gustafson, James A Kenney
    • Date: Jun 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Public Policy
  • Small Pension Plans
    lives. MR. JOSEPH R. MACAULAY: PLAN DESIGN My primary purpose here is to talk about the handling of small ... Within the salary based pension plans there are two primary breakdowns: the career average salary - annually ...

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    • Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
    • Date: May 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
  • Interest Rates: Current Liability, Lump Sums and Others
    Others 6 based on current liability. There's a direct connection in the law to that; therefore, you ... was influenced by the level of the pool, the primary concentration was on the stream. Consistent with ...

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    • Authors: Ronald Gebhardtsbauer, Jeremy Gold, Donald Segal
    • Date: Jun 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding
  • Securities and Exchange Commission/Mutual Fund Side of Variable Products
    If you're a direct marketer, a direct-response issuer of a variable product, or a direct seller of a ... little bit dicier if you're a discount broker in a direct-response business, because there, you're going ...

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    • Authors: Mary Ann Brown, Stephen E Roth, David J Pearlman, Barbara J Walter
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investments; Pensions & Retirement>Funding
  • Future of Society, The Economy, and Pensions
    what mechanisms for payment will be used? The primary question involving the second factor is how the ... is now done in most other countries. (9) The primary death benefit, both before and after retirement ...

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    • Authors: Donald P Campbell, Carl R Ohman, Dennis M Polisner, Charles Barry H. Watson
    • Date: May 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Demography; Economics>Macroeconomics; Pensions & Retirement>Funding; Public Policy
  • Adequate Financing Of Retirement Plans
    weighted av- erage of the 30-year Treasury rate, The primary purpose of the corridor was to protect the revenue ... table was used by the revenue estimators as a primary source For determining the revenue to be derived ...

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    • Authors: C David Gustafson, James E Holland, Susan M Smith, Michael Trenk
    • Date: Apr 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding
  • Cash Balance Plans
    defined contributionprogram, and therefore taking care of the more highly compensated individuals. You ... said all of that, we turn to really what are the primary attractions. From the employee standpoint, I think ...

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    • Authors: Stephen J Gould, William N Kuendig, John F Woyke
    • Date: Jun 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
  • Adequate Financing Or Retirement Plans
    was Studebaker, and that plan was one of the primary reasons for the passage of ERISA. I would like ... solvency, which is expected to have an even more direct and significant impact on pension plan financing ...

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    • Authors: Thomas P Bleakney, Christopher M Bone, Ronald Gebhardtsbauer, C S Kit Moore, Neela Ranade
    • Date: Apr 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding
  • Funding Policy for Pension Plans from the Plan Sponsor's Viewpoint
    sometimes in the extreme, this last hat can be in direct conflict with the first two. However, I won't try ... Keith's. I wonder if some of you in the audience would care to comment upon what your perceptions are in the ...

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    • Authors: Keith J Dallas, Richard Daskais, Charles Schaller-Kelly, Murray A Segal
    • Date: May 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
  • Adequate Financing Of Retirement Plans
    accounting further develop in this area. I have one primary thesis that I would like to emphasize. It grew ... worse than Studebaker was, which is one of the primary reasons for the passage of ERISA. When we first ...

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    • Authors: Thomas P Bleakney, Michael Cohen, Ronald Gebhardtsbauer, Martin A Pepper
    • Date: Oct 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding