Description: The basic goal of this paper is to develop a generalized statement of aggregate actuarial cost methods and relate to it certain ideas developed by Trowbridge, Nesbitt, and others. A secondary goal is to describe practical methods which bear the same relationship to unit credit funding that the 'usual' forms of frozen initial liability and aggregate bear to entry age normal funding. From Transactions of Society of Actuaries 1967, Vol. 19, Pt. 1, No. 53 AB.

Description: This paper considers a typical retirement endowment plan where an endowment provides for a monthly payment at retirement and units of life insurance prior to retirement and which the amounts of insurance in later years are net level premium reserves. From Transactions of Society of Actuaries 1961, Vol. 13, No. 37.

Description: This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions of Society of Actuaries 1962 Vol. 14 pt 2

Description: Chapter 3 presents a very general overview of the data from public employee retirement systems in California, Mississippi, New York, Ohio, and Texaseach in respect to demographic and economic assumptions. From A Study of Public Employees Retirement Systems, M-RS96-1.

Description: Chapter 4 offers a summary of the assumptions and methods used in the various actuarial valuation reports that were collected, giving a general understanding for the continuum of actuarial bases. No attempt is made to draw any strong statistical conclusions. From A Study of Public Employees Retirement Systems, M-RS96-1.

Description: This paper describes rates of disability based on recent experience under public retirement plans for U.S. Government Employees: 1988–1993. From Pension Section News, April 1998, Issue No. 36.

Description: This paper discusses the limits placed on actuarial pension practice since the passage of ERISA. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: This paper is a follow-up to the papers in the January and April 2005 editions of the Pension Forum, which focused on the interest assumptions to be used in pension funding. This paper focuses on the other assumptions used to calculate pension liabilities—mortality, early retirement and expense. From Pension Section News, April 2006, No. 61.

Description: The projection methods used by the Social Security Administration's Office of the Chief Actuary are important. The resulting projections are cited regularly by policy-makers, academics and others interested in the long-term financial solvency of the OASDI system. However, a complete description of this projection methodology that is vital for serious policy discussions is not available to the general public. This summary was constructed in connection with the Social Security Advisory Board's 1999 Technical Panel on Methods and Assumptions. A goal of the Methods and Modeling working group of the Technical Panel was to 'work to ensure that the projection methods used by the Office of the Chief Actuary become more public.' From Actuarial Research Clearing House 2000, Vol. 1.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.