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Public Disclosure of Retirement Plans
would certainly be a more reliable number - since mortality assumptions are considerably more accurate than ... Pensions and Other Postemployment Benefits. MR. TIMOTHY S. LUCAS: Thank you for inviting me to participate in ...- Authors: Application Administrator, Timothy S Lucas, Michael J Mahoney, Thomas D Sunila
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Accounting For Non-Pension Post-Retirement Benefits
CRAIG A, OLNEY. Panelists: DOUGLAS d. CAREY, TIMOTHY S. LUCAS*. Recorder: RONALD L. SEVCIK i. April 19, ... 1:_Dt.z_will follow up _6_th a]_/%actuary' s view ar_ give t_; s<'_m_i.ep_t m.s to dhe size of the ]iabi] ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Accounting Standards for Pension and Employee Benefits Around the World
Ten years ago, only one country in the world, the U.S., had any meaningful or specific requirements for ... accounting for retirement benefit costs. And in the U.S., that standard was APB Opinion Number 8. It was ...- Authors: David Healy, Robert Heitzman, Gareth Richard Williams
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Changes in Funding Method
mistake. You start with January 1, 1976 because that' s, basically, when ERISA became applicable to that plan ... liability is $12 million, as of January 1, 1995 (Table 1). We're going from entry-age to unit-credit.- Authors: Janice P Bricker, Neil A Parmenter
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Audit Guide And Accounting For Pension Costs
the accounting profession in both Canada and the U.S. has, in the past, been largely focused on the development ... in a research bulletin developed in the early 1960's by the Research Committee of the CICA at about the ...- Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
result was Accounting Principles Board Opinion No. S, issued in 1966, which states that if a company has ... retirement; death benefits; disability benefits; mortality rates; and automatic cost of living adjustments ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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FAS Nos. 87 And 88
really be one of two things -- it could be an annuity rate or it could be a rate of return on long-term ... a total transfer of risk by going the straight annuity route. Again the gain recognition takes place at ...- 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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Retiree Health Issues
year-end disclosure? A couple. How about where the mortality or turnover rates were changed for the new valuation ... someone asked us to measure the area of the top of a table, we'd take a caliper and measure this side to one ...- Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Public Issues Involving Actuaries and Accountants
Public Issues Involving Actuaries and Accountants This 1981 session concerned public issues ... is an unlimited medical claim either under Wozke_'s Compensation or under some of the PIP claims in Michigan ...- Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
- Date: May 1981
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting