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Salary Scales
more refined which might, for example, give more direct recognition to the length of service of an employee ... equal to 40% of "final" salary, inclusive of the primary Social Security benefit. "Final" salary is taken ...- Authors: Kenneth Altman, Samuel Eckler, Ralph E Edwards, Raymond B Krieger, Robert J Myers, Walter Riese, Conrad Siegel, John B Stearns, Geoffrey N Calvert, William F Marples
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Public sector plans
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The Effect of Changes in Retirement Plans on Employee Savings and Retirement Age and the Financial Impact on Employers of Delayed Retirement
plans. Regardless of these differences, the primary factor influencing public sector and private sector ... work related (layoff or firing) issues being the primary reasons for retirement. While two-thirds say they ...- Authors: Victor Modugno
- Date: Dec 2012
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Funding
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A View from the SOA's Staff Fellow for Retiremen
A View from the SOA's Staff Fellow for Retiremen Column describing shifting paradigm ... individuals are increasingly being asked to take direct responsibility for their own retirement security; ...- Date: May 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Hybrid plans; Pensions & Retirement>Plan design
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Plan Design Under ERISA
(4) Employee Contributions: Some have wondered if direct employee contri- butions to pay for either of these ... service, less, at age 65, 75% of the Social Security Primary Insurance Amount. For this plan, the accrued benefit ...- Authors: A Norman Crowder, Frank H David, Howard H Hennington, Elizabeth C Poston, Application Administrator
- Date: May 1975
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Public Policy
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Session 162: Technology and the Impact to Retirement Consumers in the Future
Protection of wealth • Taxes • Inflation • Health care costs • Household budgeting Investment assets ... surprise events Extraordinary health care expenses, custodial-care expenses, and unexpected, large, mandatory ...- Authors: Gregory A Ward, Nathan Christopher Zahm
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Technology & Applications; Technology & Applications>Analytics and informatics
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life Cost Comparison
Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life ... see one impact of retirement rate changes. Not a direct factor in PUC valuation. Column (14): PUC service ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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The Future Of Defined Benefit Pension Plans
retirees the excess earnings, that will somehow take care of post retirement inflation and it will be free ... there are significant safety nets available to take care of the most extreme financial views, and second ...- Authors: Peter G Grant, Yellott F Hardcastle, Stuart L Marks, Timothy M Mlsna, James B Terry
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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De-risking Strategies of Defined Benefit Plans: Empirical Evidence from the United States
less costly for employers since it transfers the primary responsibility of preparing for retirement along ... Since the number of SEC filings is too big for direct manual judgment, we used the three methods described ...- Authors: Ruilin Tian
- Date: Nov 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Nova Scotia Grows Old
sprawl, to the disproportion- ately high health care costs that the province faces in tandem with its ... unpredict- able for employers. Along with rising health care costs and inflation, standard of liv- ing for the ...- Authors: Lindy DeCoste
- Date: Sep 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: International News
- Topics: Pensions & Retirement>Defined benefit plans
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Gain and Loss Analysis for Pension Fund Valuations
actuarial assump- tion can be computed and examined by direct reference to them. Some of these analogies are ... terminations) were not exactly realized. Special care should be exercised in the analysis of this source ...- Authors: William A Dreher
- Date: Nov 1959
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans