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Changes in Funding Method
Changes in Funding Method This session from the 1995 SOA Vancouver Meeting discusses minimum funding and the problems related to establishing and amortizing change-in-method amortization bases.- Authors: Janice P Bricker, Neil A Parmenter
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Benefits, Rights, and Features
Benefits, Rights, and Features This session from the 1995 SOA Vancouver Meeting covers discrimination in plan design specifically addressing 401a4 and 410b regulations. It defines what benfits, ...- Authors: Peter R Sturdivan
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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The Ownership of the Pension Plan Surplus Using Cooperative Game Theory
The Ownership of the Pension Plan Surplus Using Cooperative Game Theory Private defined benefit pension plans must, by law, pre-fund the retirement benefits. This requires the periodic valuation ...- Authors: Claire Bilodeau
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 6: Employee Perspective
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 6: Employee Perspective Chapter 6 raises employee issues, including why there is any cost associated with DROP, the ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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The Future Of Defined Benefit Pension Plans
The Future Of Defined Benefit Pension Plans This session covers the future of defined benefit pension plans. From Record of Society of Actuaries Vol. 9, No. 2 Defined benefit plans=DB plans; ...- Authors: Peter G Grant, Yellott F Hardcastle, Stuart L Marks, Timothy M Mlsna, James B Terry
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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A First Step - New Tax Law Gives Defined Benefit Plans A Glimmer Of Hope
A First Step - New Tax Law Gives Defined Benefit Plans A Glimmer Of Hope This article discusses how a new tax law in 1997 helps promote defined benefit [DB] plans as compared to defined ...- Authors: William J Sohn
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Defined benefit plans
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Miscellaneous Topics
Miscellaneous Topics This discussion examines miscellaneous topics. Topics include actuarial training, final salary pension plans and hospitalization and surgical insurance. From Transactions of ...- Authors: Allan K Archer, Nora M Beattie, Elmer R Benedict, William A Ferguson, Anthony J Houghton, Robert J Myers, Fredrick E Rathgeber, J Perham Stanley, Alvin B Nelsen, Alan A. Groth, Clarence H Tookey, George W Chalmers
- Date: Sep 1960
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Professional development; Health & Disability>Health insurance; Pensions & Retirement>Defined benefit plans
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U.S. Public Pension Plan Contribution Analysis
U.S. Public Pension Plan Contribution Analysis This study explores whether public pension plans have contributed enough to reduce unfunded liabilities, absent other influences such as investment ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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RPEC_O2_v2018 Model Implementation Tool
RPEC_O2_v2018 Model Implementation Tool Based on work performed by Bob Howard, a former member of RPEC, the SOA developed a spreadsheet-based program that allows users to create a customized ...- Authors: Society of Actuaries
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge
- Topics: Experience Studies & Data>Mortality; Pensions & Retirement>Defined benefit plans