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Retirement Plan Governance
Retirement Plan Governance This presentation from Session 34 of the SOA May 2004 Anaheim Spring Meeting discusses retirement plan governance- ERISA and Department of Labor requirements, the ...- Authors: S Petersen, Anne Button, David K Linneman
- Date: May 2004
- Competency: Professional Values>Ethical standards
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work? Proposals and ideas are discussed with regard to pension accounting standards. From the Record of the ...- Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Cost of Living Allowances
Cost of Living Allowances Small pension plans, are using Cost of Living Allowances 'COLA' in calculating benefits. This paper examines ways to handle COLA in valuations.- Authors: Ralph Garfield
- Date: Jan 1982
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Research Clearing House
- Topics: Annuities>Payout annuities; Pensions & Retirement>Corporate plans
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Forecasting of Assets and Liabilities
Forecasting of Assets and Liabilities Panelists discuss current pension issues and ways in which the modeling process can be used to assist plan sponsors in addressing those issues. From the ...- Authors: Donald Brackey, Mark A Cavazos, Chester R Schneider, H John Vogt
- Date: Apr 1988
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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FAS Nos. 87 And 88
FAS Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Portability of Defined-Benefit Pensions
Portability of Defined-Benefit Pensions In defined-benefit plans, a portability problem arises, especially in an inflationary economy. Final salary plans were designed to cope with inflation.- Authors: Harold J Brownlee, William David Smith, Peter R Hardcastle, JENNIFER ANN CHRISTENSEN
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Repairing the Pension Safety Net
Repairing the Pension Safety Net At this presentation, the Executive Director of the Pension Benefit Guaranty Corporation talks about some recent pension plan terminations what can be done to ...- Authors: Susan M Smith, James B Lockhart
- Date: May 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Retirement Plans: Questions as We Near the Year 2000
Retirement Plans: Questions as We Near the Year 2000 This presentation from the 1998 Actuarial Research Conference is about about retirement plans in the late 1990's. From Actuarial ...- Authors: Anna M Rappaport
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Retirement risks
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A Retirement System Granting Unit Annuities and Investing in Equities
A Retirement System Granting Unit Annuities and Investing in Equities In March this year a charter for the new corporation, the College Retirement Equities Fund, was granted by the State of New ...- Authors: Robert M Duncan
- Date: Jun 1952
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Annuities>Group plans - Annuities; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Funding
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Operation De-Risk: Creative Arrangements for Sharing Risks
Operation De-Risk: Creative Arrangements for Sharing Risks This article discusses the risk-sharing arrangements provided by a number of different types of hybrid pensions, focusing on hybrid ...- Authors: JOHN ANDREW TURNER, Conrad Ferguson, Mark Anthony Macharia
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Hybrid plans