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Pension Valuation Methods and Assumptions
Security benefits beyond the wage base and benefit table currently in effect in the valuation year. There ... the projection problem, I have prepare a brief table showing the funding requirements for two plans of ...- Authors: Barnet N Berin, Thomas P Cerneka, Yellott F Hardcastle, Arvin L Heilman, Harry S Purnell
- Date: Oct 1977
- 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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Settling the Dust on Smoothing the Assets
two different ways you can describe each method. Table 1 is the new favorite method, five-year smoothing ... Settling The Dust On Smoothing The Assets 7 Table 1 13 Deferred Recognition Methods Five year ...- 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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Which Pension Funding Method is Right for You?
multiply it by an annuity factor. In that annuity factor you usually take into account mortality after retirement ... year to the next, and multiply it by the same annuity factor that you used for the accrued liability ...- 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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Selecting an Interest Rate Assumption
the interest rate implicit in single-premium annuity purchase rates could act as a floor rate. And I ... most plans. Long-term U.S. government bond yields - Mitch mentioned the 30-year U.S. government bond yield ...- Authors: Robert Byrne, Richard Daskais, Mitchell Wiener
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
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Financial Assumptions In Pension Plan Valuations
ASSUMPTIONS IN PENSION PLAN VALUATIONS curve '.'s misshaped. We must also determine what are the equivalent ... Chart 1 represents the yields of Standard and Poor's (S&P) for the last six years. The myopic actuary looking ...- Authors: Thomas P Bleakney, Edward W Brown, Yuan Chang, Darrel J Croot, Phillip A Merdinger
- Date: Apr 1986
- 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 Plan Dynamics
Panelists: NORMAN W. CLAUSEN, WILLIAM F. LUMSDEN, MARY S. RIEBOLD i. Social Security Integration a. Paper ... Actuaries vs. Company Policies and Guidelines MS, MARY S. RIEBOLD: The common denominator of several of the ...- Authors: Norman W Clausen, Stanley R Freilich, William F Lumsden, Mary S Riebold
- Date: Jun 1977
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Plan design
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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 ... Springs, led a discussion related to employer's accounting for pensions and other post-employment ...- 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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Pension Plan Principles and Practices
area of eligibility, vesting, Joint and survivor annuity benefit, etc. 2. The multitude of reporting requirements ... by the Academy will tend to become a dictum - in s sens% a pension law for the pension actuary. While ...- Authors: Thomas P Bleakney, Thomas M Malloy, Robert W McCarty, Daniel F McGinn, Blackburn H Hazlehurst
- Date: Mar 1975
- Competency: Leadership>Professional network leverage; Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Benefits And Assumptions Underlying Current Liability
which is usualty in the form of a $400 monthly annuity from early retirement to normal retirement date ... liability. Using the example of the $400 temporary annuity, if the plan required 20 years of 1622 BENEFITS ...- 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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The Actuarial Standards Board ASB Proposed Standard for Pension Economic Assumptions
;==-......... _-1:;.-;- "''mllmmr'lj_ " 1 2 3 4 s (_ 7 _ 9 10 11 12 13 14 15 1 2 3 4 5 6 7 8 9 IO 11 ... inflationassumptionthe actuary may examine the current yields on U.S. Treasury Securitiesof variousdurations." Now, the ...- Authors: Mary Hardiman Adams, Richard Wendt
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods