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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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Pensions - Valuation of Assets
Pensions - Valuation of Assets This paper examines the valuation of assets and poses the following questions: A. What bases, other than cost or market, are in use for valuing pension trust assets ...- Authors: James A Attwood, Preston C Bassett, Alan H Coutts, Frank L Griffin, Geoffrey N Calvert
- Date: Jan 1961
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Employee Benefit Plans
Employee Benefit Plans This discussion on pension and retirement plans looks at assumptions made concerning investment yield rates, mortality, rates of disablement and disabled life mortality.- Authors: Sam H Huffman, George V Stennes, Harry L Sutton, Frederick P Sloat, Thomas M Mott
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- 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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Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions
Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions ...- Authors: Preston C Bassett, Application Administrator, William A Dreher, Sam H Huffman, David R Kass, Robert F Link, Daniel F McGinn, Robert Charles McQueen, David G Scott, George V Stennes, Donald B Warren, Clark T Foster, Frederick P Sloat
- Date: Jan 1962
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Salary-Scale Retroactivity under Retirement Plans
Salary-Scale Retroactivity under Retirement Plans This paper gives a mathematical proof of the frequently expressed concept that under the entry age normal method of valuing a retirement plan, ...- Authors: Lee H Kemper
- Date: Jun 1973
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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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