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Defined Benefit Risk - Phase 2: Expert Inverviews
................................................ 17 Section 4: Acknowledgments ................... ... hedging assets increase. No expense incentive under IFRS to compensate equity holdings in expense calculations ...- Authors: David Pitts
- Date: Apr 2022
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans
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Education And Examination Committee Of The Society Of Actuaries [SOA] Spring 2012 Retirement Benefits-Company Sponsor Perspective [CSP], Canada Introductory Study Note
with CD: IAS 19–Changes to Pension Accounting Under IFRS R-C101-07 Seven Steps Toward Creating a Standout ... A. R-C615-10 Transition From Canadian GAAP to IFRS–Issues for Pension and Other Post- Retirement Benefit ...- Authors: Society of Actuaries
- Date: Jan 2011
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Professional development; Pensions & Retirement
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COVID-19, Retirement and the Future
the special early distributions to their plans, and 17 percent were considering doing so. Forty-five percent ... some increase in hardship withdrawals. In April, 17 percent said the number of participants taking hardship ...- Authors: Anna M Rappaport
- Date: May 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement
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Climate Change, Emerging Risks and Retirement Security
property losses are estimated at between $10 and $17 billion. While it estimates the insurance losses ... emerging risks. The 16th Annual Survey of Emerging Risks[17] was conducted in November, 2022 and released in ...- Date: Mar 2023
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Retirement risks
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Quantifying Defined Contribution Risk
establishment of Defined Contribution (DC) Plans (Refer to IFRS— Definition of DC Plan). Traditionally most actuaries ... international financial rePortinG StanDarD (ifrS)— Definition of Dc Plan Defined contribution ...- Authors: Minaz Lalani
- Date: Mar 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Enterprise Risk Management; Pensions & Retirement
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Defined Benefit Plans and COVID-19: Immediate Challenges for Plan Sponsors
results for discount rates under U.S. GAAP and IFRS. For example, in March there was a greater divergence ... also arise for interim reporting, especially under IFRS which requires interim reporting. Although interim ...- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement
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Education And Examination Committee Of The Society Of Actuaries [SOA] Spring 2012 Retirement Benefits-Company/Sponsor Perspective [CSP]-U.S. Introductory Study Note
Education And Examination Committee Of The Society Of Actuaries [SOA] Spring 2012 Retirement ... with CD: IAS 19–Changes to Pension Accounting Under IFRS R-C101-07 Seven Steps Toward Creating a Standout ...- Authors: Society of Actuaries
- Date: Jan 2011
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Professional development; Pensions & Retirement
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In the Beginning... A Column Devoted to Tax Basics
first-time homebuyers or higher education expenses.[17] REQUIRED MINIMUM DISTRIBUTION RULES Both employer-based ... resource for learning the basics of IRA contributions. [17] I.R.C. § 72(t)(2)(E), (F). [18] There is a technical ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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Understanding the Low Interest Rate Environment on Retirement Security in the United States - Appendix
interest rates' impact on insurance liabilities. (IFRS 2013 increased the sensitivity of insurance-company ... (based on Blanchett and Idzorek, 2013, 2015): 17 Copyright © 2021 Society of Actuaries • Estimates ...- Authors: Yimeng Yin, Donald Boyd
- Date: Jun 2021
- Topics: Pensions & Retirement
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Entertainment Industry Pension Funded Status Comparison, Oct. 2019
Entertainment Industry ... Ja n- 16 Ja n- 17 Ja n- 18 De c- 13 De c- 14 De c- 15 De c- 16 De c- 17 Ja n- 14 Ja n- ... Ja n- 16 Ja n- 17 Ja n- 18 Ap r- 13 Ap r- 14 Ap r- 15 Ap r- 16 Ap r- 17 Ja n- 14 Ja n- ...- Authors: Society of Actuaries
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Multi-employer plans