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IRS Actuarial Guidelines Handbook
as a result of unreasonable retirement ages or annuity purchase rate assumptions. Workshcct 5 is used ... is to question any annuity purchase rate that is more than 110% of the annuity purchase rate based ...- Authors: Arthur W Anderson, Lee Morgan, Richard H Solomon, Larry D Zimpleman
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Chapter 4: Actuarial Issues
with a retirement benefit of $28,103/year. The annuity benefit is “frozen1” at $28,103/year. The employee ... example the benefit at age 55 would be: · an annuity of $44,076/year under the current plan (requiring ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Pensions & Retirement>Public sector plans
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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 ... participants and sponsor. In general, the participant's share in the surplus depends on the total of his contributions ...- 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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Maintaining Amortization Bases After Full Funding and the Operation of the Reconciliation Account
whatever mortality you're using with your main funding method even if it's not the 1983 group annuity mortality ... limit in which they control the interest and mortality assumption that goes into this 90% current liability ...- Authors: Harold Barr, Marilyn F Janzen
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life Cost Comparison
Single life annuity factor at age x. Note: many police and fire plans often have unreduced J&S forms of ... the DROP ratio. Column (7): DROP annuity with COLA. Equals annuity at DROP participation age (=50) ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Texas PRB Guidelines for Actuarial Soundness and Recent GASB Changes
article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas ... public retirement systems (including the system's amortization period), and how these guidelines are ...- Authors: Daniel P Moore
- Date: May 2014
- Competency: Professional Values>Public interest representation
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans
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Information Sources for DB Plans Outside the United States
Information Sources for DB Plans Outside the United States This article was commissioned by the ... non-Internet information sources. The research team’s primary motivation for the article was its belief ...- Authors: JOHN ANDREW TURNER
- Date: Jan 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Global Perspectives; Pensions & Retirement>Defined benefit plans
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Defined Benefit Risk-Phase 1 Fast Facts
Introduction, Risk Management (Lessons from Outside U.S. Pension Sector, Developing an Integrated Risk Management ... reports/2021/predictive-analytics-primer/ RPEC 2022 Mortality Improvement Update https://www.soa.org/resources/research- ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans
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Government Pension Guarantees
discussion,Paul is going to be commenting on the U.S. government's efforts in the area of pension benefit ... insurance principles supporting the program. The "moral 2000 GOVERNMENT PENSION GUARANTEES hazards" of inadequate ...- Authors: Paule Desaulniers, C David Gustafson, Paul H Jackson, L Jacques Pelletier, Frederick Thompson
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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US Multiemployer Plan Stress Metrics: PBC and PBCR Update
included as well as Form 5500 filing due dates. U.S. Multiemployer Pension Plan Stress Metrics: Previous ... these plans or for any other purpose. Refer to Table 1 for a summary of the plans included in this study ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding