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  • Public Pension Plan Funding Policy
    Public Pension ... avoid perpetual negative amortization. i Table of Contents INTRODUCTION 1 FINANCIAL ECONOMICS ... ..............46 iii List of Tables Table 1: Amortization Period Calculation ............

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    • Authors: Philip McCaulay
    • Date: Jun 2010
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Public sector plans
  • Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
    values pension liabilities in a way that mirrors annuity pricing. This is why MVL measurements that are ... of margins, profit, and other factors, actual annuity pric- es would generally be higher than the theoretical ...

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    • Authors: Paul Angelo
    • Date: Jan 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: In The Public Interest
    • Topics: Economics>Financial economics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans