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  • The Mechanics of Pension Plan Terminations
    The Mechanics of Pension Plan Terminations This teaching session focuses on the IRS and PBGC requirements ... as plan freeze and plan merger. From the Record of the Society of Actuaries Vol. 5, No. 4. Pension Benefit ...

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    • Authors: Craig A Olney, Karen Mitchell
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans
  • FASB Discussion Memorandum - An Update
    from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting ... accounting of pension and other post-employment benefits. It includes an update on any FASB action and then ...

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    • Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Accounting For Non-Pension Post-Retirement Benefits
    Accounting For Non-Pension Post-Retirement Benefits This discussion reviews accounting for non-pension ... methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4. Financial Accounting ...

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    • Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Design Of Integrated Retirement Plans
    Design Of Integrated Retirement Plans This is a panel discussion session covering the design of integrated ... including examining the use offset tables, how consultants advise clients during periods of uncertainty, and ...

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    • Authors: Robert L Barnes, John P Fixmer, Kim Nicholl, Craig A Olney, Patricia Conger
    • Date: Apr 1983
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Plan design