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  • 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