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Settling the Dust on Smoothing the Assets
two different ways you can describe each method. Table 1 is the new favorite method, five-year smoothing ... Settling The Dust On Smoothing The Assets 7 Table 1 13 Deferred Recognition Methods Five year ...- 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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Selecting an Interest Rate Assumption
the interest rate implicit in single-premium annuity purchase rates could act as a floor rate. And I ... most plans. Long-term U.S. government bond yields - Mitch mentioned the 30-year U.S. government bond yield ...- Authors: Robert Byrne, Richard Daskais, Mitchell Wiener
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
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National Retirement Income Policy
Moderator: DONALD S. GRUBBS, JR. Panelist: KENNETH A. STEINER Recorder: DONALD S. GRUBBS, JR. o Why ... pension plans and benefits be taxed? MR. DONALD S. GRUBBS, JR.: I'm Don Grubbs. I have a little consulting ...- Authors: Donald S Grubbs, Kenneth Steiner
- Date: Apr 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Macroeconomics; Pensions & Retirement>Pension legislation and regulation; Public Policy; Social Insurance>Social Security
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ERISA - Current Developments
ERISA - Current Developments From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent ... Guaranty Corporation ‘PBGC,’ Contingent Employee’s Liability Insurance, ‘CELI,’ and head tax increase ...- Authors: David R Kass, Joseph P Macaulay, Marc M Twinney, Susan J Kilrain
- Date: Dec 1977
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Actuarial Certifications and Opinions Rendered
briefly on what the NAIC requirement entails for U. S. life insurance companies and how at least one company ... or rates of interest and the rate or rates of mortality, accident, sickness or other contingencies used ...- Authors: Kenneth T Clark, Carl R Ohman, Richard H Snader, PETER J SALZMANN, Leslie Shapiro, Donald E Trudeau
- Date: Apr 1978
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Qualifications; Financial Reporting & Accounting; Pensions & Retirement>Pension legislation and regulation
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Plan Termination Issues
DistributionCerUflcation _0 m Form 500 with EA - S Due within 30 days after Dlsldbutton ¢'3 O ('3 o_ ... participants"and Parties 500 with EA-S PBGC" of name(s) of & Insurer(s) Form 5310 to May • Includeextinguishmentof ...- Authors: Mary Elizabeth Redding, Ronald Gebhardtsbauer, Mary A Brauer
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Mergers and Acquisitions
be covered is issuesthat emerge when Canadianor U.S. companies are involvedin acquisitionsinvolvingforeigncountries ... the termination benefits were providedthrough annuity contracts purchasedwith Executive Life. Now, if ...- Authors: William Gulliver, Douglas J Tormey
- Date: Oct 1992
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation
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Is There Life After Executive Life?
Corporationin Kansasgot nervous about a current annuity purchase. This company managed to unwind it, and ... the rules say that California will pay off an annuity up to a present value of $100,000. GICs either ...- Authors: Patricia Scahill, Richard Schreitmueller
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Technical Concerns: Who Says Pension Benefit Guaranty Corporation Premium Audits Are Cost Effective?
N. ANTHONY CALHOUNt RONALD GEBHARDTSBAUER KAREN S. KINOL RONALD GENHARDTSBAUER Summary: The PBce ... 90s, The New York Times ran a headline that said, "U.S. pension agency is in deep trouble, economists warn ...- Authors: Richard J Barney, Ronald Gebhardtsbauer, Karen Kinol, N. Anthony Calhoun
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Pension Plan Principles and Practices
area of eligibility, vesting, Joint and survivor annuity benefit, etc. 2. The multitude of reporting requirements ... by the Academy will tend to become a dictum - in s sens% a pension law for the pension actuary. While ...- Authors: Thomas P Bleakney, Thomas M Malloy, Robert W McCarty, Daniel F McGinn, Blackburn H Hazlehurst
- Date: Mar 1975
- Competency: Leadership>Professional network leverage; Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy