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IRS Actuarial Guidelines Handbook
tiny corridor for the large plan, yet it doesn't care about the large plan because it is after the doctors ... for your pension expense is money lost. It doesn't care if it is going to get the money back in five years ...- Authors: Arthur W Anderson, Lee Morgan, Richard H Solomon, Larry D Zimpleman
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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The New Purchase Accounting
substantial financial improvement in our health care business as a critical milestone." He was basically ... know $135 is less than $140, and you don't really care what the difference is. It's negative, that's all ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Did Pension Plan Accounting Contribute to a Stock Market Bubble?
return on plan assets. As shown in table 1, the primary cost components of the NPPC are service 7 ... earnings per share in the year just ended, our primary proxy for expected pension earnings. The estimated ...- Authors: Julia Lynn Coronado, Steven A Sharpe
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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The Role of the Actuary in Litigation Support
case is over, and walk away. The court doesn't care how much we've paid. In the class action, the ... the dollars towards the policyholders and take care of their claims as opposed to hiring more administrative ...- Authors: Stephen G Hildenbrand, Allan Horwich
- Date: May 1999
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Compliance; Life Insurance; Public Policy
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Digest of Discussion of Subjects of General Interest
Digest of Discussion of Subjects of General Interest Topics: Financial strength issues related to ... of organization but are worthwhile if we really care about the educational value of Society meetings ...- Authors: John M Bragg, Roland F Dorman, Curtis D Greene, Charles W Jacoby, Richard Minck, John S Moyse, Bruce E Nickerson, Charles Schaller-Kelly, L Jefferson Stulce, Robert L Whitney, JOHN H MILLER, James Ross Gray, Harwood Rosser, William L Farmer, Bruce E Shepherd, Edward A Dougherty, John F B Amsden
- Date: May 1965
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Professional associations; Public Policy
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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing ... permitted such benefits under “qualified” long-term care insurance contracts (under section 7702B) while ...- Authors: Application Administrator, Alison R Peak
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Product Matters!
- Topics: Life Insurance>Non-forfeiture benefits; Public Policy
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Asset/Liability Management for Social Security Systems
of poverty, then the state or society will take care of them. So they may rationally undersave for retirement ... retirement knowing that someone will take care of them in the end. This is called free-riding behavior ...- Authors: Robert Brown, Krzysztof Ostaszewski, Jagadeesh Gokhale
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Social Insurance>Social Security
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Funding Requirements under ERISA
management to review its policies. No doubt the primary focus was placed upon the period over which the ... made, in your judgment at all, tha_ since the primary establishment is the contribution, this is a defined ...- Authors: Donald P Harrington, Russell Mueller, Richard C Keating, Jack M Elkin
- Date: May 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Termination Insurance for Single-Employer Pension Plans: Cost and Benefits
Termination Insurance for Single-Employer Pension Plans: Cost and Benefits Paper discussing ... larger share of the unfunded liability. Indeed, a primary ob- jective of Title VI in the proposed legislation ...- Authors: Vincent Amoroso, Robert Bolton, Howard Young
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Public Policy
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The Problem of Setting Up Additional Reserves
The Problem of Setting Up Additional Reserves A discussion of the three kinds of reserve ... sive major medical health, disability, long-term care and short- term health). Testing for premium deficiency ...- Authors: A Hemphill, Robert Guth, Donald Walker
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Small Talk
- Topics: Finance & Investments>Economic value