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Small Pension Plans
includes individual policy pension plans, group annuity plans and plans serviced by consultants, we will ... individual policy pension plans and small group annuity policies through a traditional agency system, with ...- Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Impact of Double-Digit Inflation on Pension Plans
all too familiar recent statistics. During the 1970's there were two years in the United States and two ... the same in 1980 and perhaps throughout the 1980's. Although the experience in Canada has not been identical ...- Authors: Application Administrator, Howard Fluhr, Michael Greenstein, Richard G Lemieux
- Date: Oct 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Macroeconomics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Plan design
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Changing Patterns of Retirement
Changing Patterns of Retirement Our panel discusses research conducted by the SOA's ... panel discusses research conducted by the SOA's committee on post-retirement needs and risks current ...- Authors: Robert Brown, Arnold Shapiro, Matt Drinkwater, J Gary Johnson
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Legal and Actuarial Considerations in Modifying a Retirement Program
converted using UP84 with no age setback as the mortality assumption and the Pension Benefit Guaranty Corporation ... prior to the conversion. They used Unisex Pension Table (UP84) and PBGC rates for the conversion. The ...- Authors: William Torrie, Kyle Brown
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Pension Plan Design - Canada
Pension Plan Design - Canada This meeting session was presented at the SOA's 1980 ... This meeting session was presented at the SOA's 1980 Spring Meeting in Minneapolis. The session outlined ...- Authors: Shiraz Y. M. Bharmal, A David Pelletier
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Retirement Income Philosophy - Goals And Attainment
explore a bit of history on this as evidenced by U.S. public sector plans. In the United States, many ... discussion of some tables that I have prepared. Table I presents some calculations which lead to a graph ...- Authors: Thomas P Bleakney, Jay Rosenberg, Nicholas J M Simmons, Dirk van der Burch, Charles Barry H. Watson
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Retirement Plan Design: Case Studies
company. It actually had a foreign parent in the U.S. In North America, it had fairly substantial operations ... this, as Table 1 shows, is there are very large unfunded benefits for these executives. Table 1 shows ...- Authors: Ira Kastrinsky, William Torrie
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Final-Pay Pension Plans
factor multiplying the career-average earnings. TABLE 1 RATIO OF FINAL-PAY PLAN BENEFIT TO CAREER-AVERAGE ... to the final five-year-average earn- ings. In Table 1, for various ages at entry into the plan, we show ...- Authors: James L Clare, James A Curtis, Kenneth K Keene, Robert F Link, Robert J Myers, David Yanis, Blackburn H Hazlehurst
- Date: Apr 1969
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Plan design
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Retirement Age Issues, Trends And Assumptions
prevalence rates rather than incidence rates. Table i Retirement Prevalence Rates: Percentage of Eligible ... Preliminary Source: Office of the Acutary April 1982 Table 1 shows that early retirement under Social Security ...- Authors: Edward I Farb, Stephen Goss, John C Hickey, Thomas M Malloy
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Plan design
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Cash Balance Plans
our interest credit to rates in our guaranteed annuity contract, because people would understand that ... defined benet"rtprogram, you have to offer an annuity; so that's one of the options in the plan. The ...- Authors: Stephen J Gould, William N Kuendig, John F Woyke
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design