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Author's response to Comments on His Paper The Case for Stochastic Present Values
nature of the cost easier to understand. The primary advantage of stochastic present values is not to ... present “a likely range of outcomes,” but to take care of the best interests of plan participants (the ...- Authors: Dimitry D Mindlin
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Modeling & Statistical Methods>Forecasting; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans
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Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
whether implicit, explicit or combined. This is a direct application of Principle 1. Financial accounting ... decrease in direct pay. If a firm chose to commit more (or less) to benefits without adjusting direct pay, ...- Authors: Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
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Revisiting Pension Actuarial Science: A Five-Part Series – Part 4, Fair Value of the Liability – The Residual Benefit Liability
value model for financial instruments should take care to simulate the operation of all moving parts ... principals. As mentioned previously, one of the primary conditions for Modigliani-Miller’s irrelevance ...- Authors: James Rizzo, Krzysztof Ostaszewski, Piotr Krekora
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
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Estimating the true cost of retirement
function of broad-based inflation or expected health care inflation. The retirement consumption path, or “spending ... considerations that may affect a retiree, such as health care expenses which may be deductible (if they exceed ...- Authors: David Blanchett
- Date: Jan 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Pensions & Retirement>Assumptions and methods
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A Look at Dynamic Pension Plan Valuations
use of dynamic valuation are also evaluated. The primary intent of this paper is to foster further discussion ... effort. Section III will emphasize the level of care that must be exercised in selecting new entrant ...- Authors: Christopher E Clark
- Date: Aug 2001
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Pension Forum
- Topics: Pensions & Retirement>Assumptions and methods
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Literature Review and Assessment of Mortality Improvement Rates in the U.S. Population: Past Experience and Future Long-Term Trends
he 2012 Trustees Report”: • Access to primary medical care for the general population (in particular ... g forms of disease, • Improvements in prenatal care, • The prevalence of obesity, Litera ...- Date: Aug 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Demography>Longevity; Pensions & Retirement>Assumptions and methods
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Small Pension Plans
lives. MR. JOSEPH R. MACAULAY: PLAN DESIGN My primary purpose here is to talk about the handling of small ... Within the salary based pension plans there are two primary breakdowns: the career average salary - annually ...- Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Digest of Discussion at Concurrent Sessions
Personal desires extend to education and medical care, not only for ourselves and our families but for ... Allowances and premium-free hospital and medical care insurance. Moreover, as some jurisdictions, including ...- Authors: Society of Actuaries, Daniel M Arnold, Thomas P Bowles, Paul A Campbell, David R Carpenter, Daniel Case, Gary Corbett, J Dickson Crawford, Kiran Desai, Ralph E Edwards, Abraham Hazelcorn, Charles C Hewitt, Donald A Jones, Wilfred A Kraegel, Meno T Lake, J Alan Lauer, James Lee Lewis, Walter B Lowrie, John Mahder, J Clunas McKibbon, H Morris, Robert J Myers, Stewart G Nagler, Carl R Ohman, Franklin D Pendleton, Anna M Rappaport, Stuart A Robertson, D'Alton S Bill Rudd, Walter Rugland, Douglas O Sanders, Jesse M Schwartz, Frederic Seltzer, Barry L Shemin, Walter W Steffen, Frederick S Townsend, Howard Young, John E Hanson, RICHARD L MAURER, Charles Barry H. Watson, Charles L. Trowbridge, Richard W Ziock, Dale R Gustafson, John C Fraser, Wendell Milliman, Eugene F Porter, Schuyler W Tompson
- Date: Jun 1970
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Economics>Financial economics; Life Insurance; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
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Digest of Discussion of Subjects of General Interest
Regional Meeting MR. JOSEPH B. CRIMMINS: The primary concern that an insurance company actuary will ... of pension liabilities. Too frequently, diligent care is exercised in selecting the mortality, dis- ability ...- Authors: John C Antliff, Preston C Bassett, Joseph B Crimmins, James C Hamilton, Howard H Hennington, Bert A Winter, Blackburn H Hazlehurst, John G Selig, Dorrance C. Bronson, Edward A Green, Herbert J. Stark
- Date: Apr 1967
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance; Pensions & Retirement>Assumptions and methods
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Pension Funding - A Historical Perspective
[so that if] the company itself 8 did not care to assume any of this charge, it would be practically ... the approaches for dealing with this problem. A primary reason, evidently, was the limited practical application ...- Authors: Arnold Shapiro
- Date: Jul 2005
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Assumptions and methods