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Benefits And Assumptions Underlying Current Liability
Benefits And Assumptions Underlying Current Liability This session discussion is about benefit assumptions underlying current liability. What is included and purpose assumptions of current ...- Authors: Daniel G Laline, John D Marshall, Allan Ryan, Michael Horton
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Pension Funding and Valuation
Pension Funding and Valuation This document is a summary of a session which was presented at the 1975 SOA Annual meeting. It includes discussions on the following topics: Effects of ERISA on ...- Authors: David A Daniels, Ian A D Holden, Claude Y Paquin, Thomas D Sloan, Martin Stempel
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension investments & asset liability management
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Which Pension Funding Method is Right for You?
Which Pension Funding Method is Right for You? Panel presents various types of valuation methods used in pension valuation and issues that should be considered in the choice of a method. From ...- Authors: Carolyn E Zimmerman, David R Jarrett
- Date: May 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Pension Actuarial Assumptions
Pension Actuarial Assumptions This session discussion is about Pension Committee paper, new minimum funding assumptions, PBGC requirements effect on assumptions and FASB effect on choice of ...- Authors: Kathryn G Marticello, Adrien R LaBombarde, Ray N Shaak
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Settling the Dust on Smoothing the Assets
Settling the Dust on Smoothing the Assets Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, ...- Authors: Paul Angelo, James E Holland
- Date: Jun 2002
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
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Funding Policy for Pension Plans from the Plan Sponsor's Viewpoint
Funding Policy for Pension Plans from the Plan Sponsor's Viewpoint This 1981 discussion session focuses on funding policy for pension Plans in the United States and Canada from the plan ...- Authors: Keith J Dallas, Richard Daskais, Charles Schaller-Kelly, Murray A Segal
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
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Projected Unit Credit Cost Method - United States and Canada
Projected Unit Credit Cost Method - United States and Canada This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- ...- Authors: Application Administrator, Richard Daskais, Michael Sze, Ronnie Susan Thierman
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led ...- Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Establishing Pension Actuarial Assumptions
Establishing Pension Actuarial Assumptions Presented at April 1985 Spring Meeting. Discusses: Large plan actuarial assumptions, Small plan actuarial assumptions, Conflict between explicit ...- Authors: Robert M Chandler, Maurice O Simmons, Leslie Shapiro, Ronald J Dills
- Date: Apr 1985
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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A Brave New World: Pension Funding Methods
A Brave New World: Pension Funding Methods What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does ...- Authors: Kenneth G Buffin, Ronald Gebhardtsbauer, Jeremy Gold, Fred Munzenmaier
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods