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Valuation of Pension Benefits for Disabled Participants Course P–461U Study Note
NEWS APRIL 1998 Comparison of IAS 19 Provisions U.S. GAAP as per FAS 87, 88, 106, and 112 (Actuarial ... Method: Projected Unit Credit Method) International U.S. GAAP Standard IAS 19 FAS 87, 88, 106, and 112 Business ...- Authors: Edward Sypher
- Date: Apr 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Assumptions and methods
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SOA Assumption Development And Governance Discussion: Third Quarter 2013 Calls
SOA Assumption Development And Governance Discussion: Third Quarter 2013 Calls Feature article ... their role. Assumptions;Corporate governance;Mortality assumption;Audits 6442454440 3/1/2014 12:00:00 ...- Authors: Andrew Besendorf
- Date: Mar 2014
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Pensions & Retirement>Assumptions and methods
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ipi-2016-iss13-kaufhold
ipi-2016-iss13-kaufhold Drivers for mortality are apparently linked to socio-economic differentials ... groups within society experience such different mortality rates. The author gives examples from occupational ...- Authors: Kai Kaufhold
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: In The Public Interest
- Topics: Annuities>Product development - Annuities; Demography>Longevity; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Risk management; Public Policy
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Is the New CPI Different? Implicationsfor Pension Plans
of these changes will reduce the CPI in the year 2000 by up to 1% relative to the pre-1995 methodology ... Measure Inflation? The December 1995 report of the U.S. Senate Finance Committee's Commission on the Consumer ...- Authors: Todd Rutley
- Date: Mar 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension investments & asset liability management
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2003 SOA Pension Plan Turnover Study
pulled from the full study: • The Basic Age Table – This table is based on all the data that were not rejected ... Note that while retirement rates are shown in this table, they may be more difficult to apply directly as ...- Authors: Emily Kessler
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Assumptions and methods
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Some Actuarial Questions on Marital Dissolution
country the courts have accepted use of joint annuity values. The GeneraI Case Returning to the divorce ... age y. The actuarially equivalent qualitied u - denotes difference in their 50% joint and survivor ...- Authors: Ralph Garfield
- Date: Mar 1982
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Plan design
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Actuarial Methods And Assumptions Under ERISA
so-called Unisex Table, although the table can be used either way. Traditional mortality tables are derived ... value females in pension plans by using the male table set back five years. The ladies, of course, object ...- Authors: Richard Daskais, Donald R Fleischer, Paul H Jackson, Blackburn H Hazlehurst
- Date: May 1975
- 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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Term Cost Vesting and the TEFRA Minimum
Term Cost Vesting and the TEFRA Minimum This article discusses the cost of vesting under TEFRA's ... article discusses the cost of vesting under TEFRA's accelerated benefit accrual and vesting rules for ...- Authors: Howard Small
- Date: Sep 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Assumptions and methods
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Messrs. Robert McCrory and John Bartel/Reinventing Pension Actuarial Science A Critique
Messrs. Robert McCrory and John Bartel/Reinventing Pension Actuarial Science A Critique Messrs. ... A Critique Messrs. Robert McCrory's and John Bartel's response to the article Reinventing Pension ...- Authors: John Bartel, Robert McCrory
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Pension Forum
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods
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New Research on Pension Assumptions
New Research on Pension Assumptions This is a summary of a new research paper entitled: ... contributions will be needed in the future for this year’s benefit accruals. Discount rates, ;Defined benefit ...- Authors: Victor Modugno
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding