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Postretirement Benefits Other Than Pensions
concern ourselves with withdrawal, disability, mortality assumptions, and discount rates. Retirement documents ... for 17 years on average over 65 based on our mortality assumption. This results in the present value ...- Authors: Daniel J McCarthy, Sean T Monaghan, Louise Cirelli O'Brien, Leslie Strassberg, Thomas J Laubenthal
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Retiree medical
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
result was Accounting Principles Board Opinion No. S, issued in 1966, which states that if a company has ... retirement; death benefits; disability benefits; mortality rates; and automatic cost of living adjustments ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting