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  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Fixing the Pension Plan Funding Rules
    Current Pension Actuarial Practice in Light of Financial Economics Symposium: Fixing the ... assumptions are used for a number of purposes. A primary purpose is to value liabilities of plans undergoing ...

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    • Authors: Edward E Burrows
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Funding
  • The Future of Pension Plan Funding and Disclosure Monograph: Overhauling Minimum Funding Requirements - A Not-So-Radical Proposal
    and it would balance the competing needs of the primary stakeholders in the pension system: plan sponsors ... level for pension plans is hotly debated. The primary purpose of this paper is not to advocate a specific ...

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    • Authors: Eric S Friedman
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Funding
  • Measuring Pension Obligations
    covered by this standard are those which have a primary objective of providing benefits on retirement ... allocation actuarial cost methods. The primary difference between the two classes is whether the ...

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    • Authors: Society of Actuaries
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting
  • A Brave New World: Pension Funding Methods - Testing, Testing Does This Thing Work?
    looking at the annual target to see how I can take care of that. I call this alternative the normal cost ... loading factor in place, and it will have to take care of my expected annual loss for so many years.

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    • Authors: Mark Ruloff, Kevin Shand, Daniel Cassidy
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding