Description: Panel presents various types of valuation methods used in pension valuation and issues that should be considered in the choice of a method. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: 1993 SOA Annual Meeting, New York. This session is about the ASB proposed standard for pension economic assumptions. Topics included: 1. Methods of choosing discount rates. 2. Subsidiary assumptions that tie into discount rates. 3. Thoughts about the status report, comments received during the comment period, and insights into what the ASB is thinking about. 4. A financial viewpoint applied to economic assumptions.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the considerations and factors in selecting an interest rate assumption for a pension plan, looking at the Employee Retirement Income Security Act, ‘ERISA,’ the Financial Accounting Standards Board, ‘FASB,’ current liability, the effect of Internal Revenue Service, ‘IRS’ audit guidelines and audit programs, and the effect of other assumptions. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3A.

Description: This session discussion is about benefit assumptions underlying current liability. What is included and purpose assumptions of current liabilities. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This presentation is an open forum from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The speakers, members of the Pension Committee of the Actuarial Standards Board [ASB], present an update on the ASB’s exposure drafts of actuarial standards of practice intended to provide detailed guidance on setting economic assumptions for pension plans. The session is concerned with selecting actuarial assumptions, specifically economic assumptions, for measuring pension obligations. The speakers note that in addition to providing guidance to actuaries, the standards are designed to help users of our work product understand what actuaries consider in determining their assumptions. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: This 1981 discussion session focuses on economic assumptions for defined benefit pension plans including: 1. Investment return 2. Salary scales 3. The Spread - Investment return minus salary scale 4. Post-retirement increases 5. Increases in Social Security benefits 6. Effects of inflation and economy on other assumptions 7. Assumptions varying by calendar year

Description: Panelists at this session of the SOA 1998 Maui II Spring Meeting discuss details of the turnover assumption for the valuation of pension plans. A recently released SOA Turnover Study is discussed.

Description: 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 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does financial economics say about how plans ought to be financed? From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.