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The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey
The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987.- Authors: Barnet N Berin
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Actuarial Methods and Public Pension Funding Objectives: An Empirical Examination
Actuarial Methods and Public Pension Funding Objectives: An Empirical Examination Authors’ response to Ryan Lab Asset Management’s Comments on their paper which examines the degree to which ...- Authors: Norman L Jones, Brian Murphy, Paul Zorn
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Public sector plans
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Comments on the paper “The Debate over Applying FE Principles to the Funding of Public Pension Plans: A Transition Proposal and Other Ideas”
Comments on the paper “The Debate over Applying FE Principles to the Funding of Public Pension Plans: A Transition Proposal and Other Ideas” Comments from Eric Friedman on “The Debate over ...- Authors: Eric S Friedman
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans
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Revisiting Pension Actuarial Science: A Five-Part Series – Part 3, Fair Value of the Liability – A Market-Based Discount Rate
Revisiting Pension Actuarial Science: A Five-Part Series – Part 3, Fair Value of the Liability – A Market-Based Discount Rate Part 3 proposes solutions to the third of three flaws of the current ...- Authors: James Rizzo, Krzysztof Ostaszewski, Piotr Krekora
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
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Gain and Loss Analysis for Pension Fund Valuations
Gain and Loss Analysis for Pension Fund Valuations Among many purposes, this paper will outline the theory of gain and loss analysis for pension fund valuations, indicate practical problems met ...- Authors: William A Dreher
- Date: Nov 1959
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans
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PBA Corner
PBA Corner Article discussing an alternative method to calculate the PBA deterministic reserve called the “Direct Iteration” method. assumptions;principles-based reserves;deterministic models ...- Authors: Karen Rudolph
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Pensions & Retirement>Assumptions and methods
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Impact of Mortality Projection Scales on Defined Benefit Pension Plan Valuations - Full Report
Impact of Mortality Projection Scales on Defined Benefit Pension Plan Valuations - Full Report The purpose of this study is to provide quantitative information illustrating the impact of ...- Authors: David F Kays
- Date: Jan 2011
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Assumptions and methods
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Observations on our Observations
Observations on our Observations Observations on recent SOA study on input and output smoothing techniques ad impact on defined benefit funding. ;; Asset valuation; Funding policy; Market value ...- Authors: Joseph Silvestri
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Best practices; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Plan design; Public Policy
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Economic Assumptions for Pension Plans
Economic Assumptions for Pension Plans This 1981 discussion session focuses on economic assumptions for defined benefit pension plans including: 1. Investment return 2. Salary scales ...- Authors: Arthur W Anderson, Clyde Gingrich, James J Marks, Donald Weiss
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Survey of Asset Valuation Methods for Defined Benefit Pension Plans
Survey of Asset Valuation Methods for Defined Benefit Pension Plans Survey of Asset Valuation Methods for Defined Benefit Pension Plans. From The Pension Forum, August 2001, Volume 13, Issue No.- Authors: Society of Actuaries
- Date: Aug 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Pension Forum
- Topics: Pensions & Retirement>Assumptions and methods