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

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  • Pension Plan Accounting Under Financial Accounting Standard FAS 87
    other examples of benefits which should be valued care- fully. Excess benefits plans and supplemental ... project the value of assets. The FASB doesn't care how PBO or Accumulated Benefit Obligation (ABO) ...

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    • Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
    of plan financial reporting by identifying the primary objective of plan financial statements. FASBREPORTING ... FASBREPORTING FOR PENSION PLANS 721 We decided that the primary objective should be to provide financial information ...

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    • Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
    • Date: Jun 1980
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Accounting For Non-Pension Post-Retirement Benefits
    discussion, if we have time after the questions on health care have been asked, we will open up the panel to o_ner ... defined contri- bution plans, etc. As far as health care goes, it appears as though right now we are about ...

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    • Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Perceptions of Pension Liabilities
    resources in financial statements should be of primary relevance to (a) investors (b) creditors and (c) ... such pension obligation should be correlated with direct compensation cost, using an actuarial present-value ...

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    • Authors: David A Daniels, Charles L. Trowbridge, David Landsittel, Ernest Ten Eycek, Patrick Regan
    • Date: Apr 1978
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • FASB Discussion Memorandum - An Update
    nearly a decade earlier. But first it had to take care of the difficult matter of the accounting by pension ... benefits, principally life insurance and health care bene- fits. Many of us urged separation of that ...

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    • Authors: Barnet N Berin, Dale L Gerboth, Jeffrey Groves, Daniel F McGinn, J Matthew Singleton
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Public Policy
  • FAS Nos. 87 And 88
    you know, in 1985. Pension accounting is the primary focus of our session. What rm going to deal with ... revocable. 2) It relieves the employer or the plan of primary responsibility for the PBO. 3) It eliminates signifi- ...

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    • Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
    DISCUSSION--CONCURRENT SESSIONS of the FASB, the primary purpose of a plan's financial statement is to enable ... prepare a financial statement for his business. Its primary purpose is to enable current and potential creditors ...

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    • Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
    • Date: May 1980
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
  • ERISA Tax Forms
    any control or significant financial interest, direct or indirect, in the surety company or its agents ... of benefits not included in 11. Enter only the primary method monthly pension beginning at the age the ...

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    • Authors: Gregg L Skalinder
    • Date: May 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
  • A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
    a truly meaningful number. People still seem to care about the FAS 87 expense right now. Maybe not as ... Standards 21 and also advantages to being able to direct benefit accruals away from benefit plans as opposed ...

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    • Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • Retiree Health Issues
    assumptions, depending upon when you measure health care trend, you can get very different readings. There ... the rate given in disclosure, the near-term health care trend rate will frequently change as much as 100 ...

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    • Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical