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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
recognized; the likely liability candidates, using U.S. nomenclature, are the vested benefit obligation ... version of VBO-based recognition, but independent of U.S. accounting standards), which is based on the explicit ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Did Pension Plan Accounting Contribute to a Stock Market Bubble?
Did Pension Plan Accounting Contribute to a Stock Market Bubble? This paper assesses the ... materially contribute to aggregate overvaluation before 2000. From Current Pension Actuarial Practice in Light ...- Authors: Julia Lynn Coronado, Steven A Sharpe
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Alternative Investments and the Solvency Requirements for Defined Benefit Pension Schemes
to alternative asset classes. For example, the U.S. pension fund industry increased the amount invested ... funds since the stock market decline in early 2000 has called for new and improved supervision on their ...- Authors: Laurens Swinkels
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Reporting of Defined Benefit Cost in the Sponsor's Books in an Unregulated Setting - Australia Compared to the United States and the United Kingdom
Current Pension Actuarial Practice in Light of Financial Economics Symposium: Reporting of ... Reporting of Defined Benefit Cost in the Sponsor's Books in an Unregulated Setting - Australia Compared ...- Authors: Isabel Gordon
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Global Perspectives; Pensions & Retirement>Pension finance
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Bayesian Model for Developing an Optimal Mix of Defined Contribution and Defined Benefit Plans
method as described in Aitken (1996). However, the U.S. funding rules for determining minimum-required ... benefits at retirement age (PVBdb) would be based on annuity purchase rates at retirement age. The following ...- Authors: Armand Yambao
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Modeling & Statistical Methods>Bayesian methods; Pensions & Retirement>Pension finance
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Hedging Pension Plan Funding Ratio
gilts.) We could use realistic assumptions for mortality and other demographics, but this isn’t a difficult ... maximum is varied. These results are summarized in Table 1. We show the proportion of assets by initial ...- Authors: Cliff Speed, Jon Palin
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension finance
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Pension Funding Without Liabilities
July 1, 2000, some of the principal statistics for this plan are shown in Table 1. Table 1 Example ... patterns of retirement, termination, disability and mortality, and the projection of these patterns— perhaps ...- Authors: Robert McCrory
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Pensions & Retirement>Pension finance
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The Debate over Applying FE Principles to the Funding of Public Pension Plans: A Transition Proposal and Other Ideas
The ... so as to give reasonable notice of the Society‟s copyright. This consent for free limited copying without ... in new collective works or for resale. Table of Contents Page 1. Introduction ....- Authors: Thomas Lowman
- 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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Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?
REFERENCES……………………………………………. 24 2 INTRODUCTION U.S. pension actuarial practice is facing perhaps its ... introduction’ of compulsory peer reviews.”7 The U.S. profession is well aware of the attention. A report ...- Authors: Frank Todisco
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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The Future of Pension Plan Funding and Disclosure Monograph: Rationalizing the Security and Ultimate Delivery of Promised Private Retirement Plan Benefits - The Missing Asset
been extended to recent recommendations to change U.S. Social Security. There has been an effort to convince ... for a general discussion of this concept. 7 In U.S. terms, a Chapter 7 bankruptcy. 8 See C. David ...- Authors: Leslie Lohmann
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Pensions & Retirement>Pension finance