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The Small Plan Audit Program
changed for plan years which ended after 1988. The primary relevant rhanse.,s ill the lax law were the revision ... interest assumption. He noted that the actuary's primary duty to plan participants under ERISA is to establish ...- Authors: Arnold Shapiro
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans
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Pension Trusts
Pension Trusts This discussion focuses on the advantages and disadvantages, from the viewpoint ... through a general agent with ourselves furnishing direct home office assistance. A commission is always ...- Authors: Everett G Brown, Sidney H Cooper, Waid J Davidson, Derek Eckersley, Andrew Usherwood Lyburn, H Ian McIntosh, Harry M Sarason, James Emanual Davidson, Wendell Milliman, Mitchell Dezube
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues Chapter 7 raises a number ... non-pension costs and sometimes the client does not care to have it measured.- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Retirement Plans -Miscellanous
Retirement Plans -Miscellanous Discussions from 2 regional meetings of the Society of ... past service problem can be handled either through direct payments after retirement or through funded deferred ...- Authors: Charles E Farr, Robert L Mallory, Samuel Rosenbloom, Conrad Siegel, Robert C Tookey, Donald B Warren, Howard Young, William Moody, Kenneth H Ross, Frederick P Sloat, James H Braddock
- Date: Jan 1962
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
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Group Variable Annuity Pension Plan
Group Variable Annuity Pension Plan In this article the author responds the current defined ... earnings to other accounts, the participant does care. Because the funding level in this proposed DB plan ...- Authors: Thomas Lowman
- Date: Mar 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, Experience, and Case Studies of DROPs
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, ... immediate participation rate should not be surprising. Care should be taken not to assume this experience would ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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An Overview of ERISA - An Address by Alvin D. Lurie
An Overview of ERISA - An Address by Alvin D. Lurie This presentation made at the 1975 Spring ... just three weeks ago. Publication Program Our primary emphasis has been on regulations that will be first ...- Authors: Alvin D Lurie
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Future Of Retirement Income Plans
Future Of Retirement Income Plans This session from the 1984 SOA Atlanta Meeting covers the ... benefit plans. As most of you probably know_ the primary thrust of the Employee Retirement Income Security ...- Authors: Linda M Kahn, R David Parsons, Joe W Sullivan, Russell W Thurau, Joseph R Zatto
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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The Nature of the Pension “Promise”
The Nature of the Pension “Promise” This paper was the results of an invitation by the ... younger for those same two years of service. If the primary focus is on the older employees, this will clearly ...- Authors: Brian Arthur Jones
- Date: Jan 2008
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
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A Tale of Two Pension Plans: Measuring Pension Plan Risk from an Economic Capital Perspective
that the value of the liabilities does not play a direct role in this measure; rather, the liabilities are ... of actuarial liabilities, 𝐿𝐿0, does not play a direct role in the calculation of V0. For instance, a ...- Authors: Stephen Bonnar, Lori Curtis, Jaideep Oberoi, Aniketh Pittea, Pradip Tapadar
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Topics: Finance & Investments; Finance & Investments>Asset allocation; Finance & Investments>Economic capital; Finance & Investments>Risk measurement - Finance & Investments; Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Pensions & Retirement>Risk management; Finance & Investments>Economic Scenario Generators