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Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues
Valuations: An Analysis of the Issues The objective of this paper, prepared by the Society of Actuaries Committee ... Related Research, is to examine the advantages and disadvantages of using select and ultimate interest ...- Authors: Vincent Amoroso, Edward W Brown, Yuan Chang, Robert P Ford, Jeff Furnish, Michael J Gulotta, John J Haley, Application Administrator, Michael Krosky, Martin A Pepper, Patricia Conger, Neela Ranade, A Frederick Rohlfs, William E Schroeder, T Thomas Simester, Susan M Smith, Ailey Bailin, Richard L. Helms
- Date: Oct 1985
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Adequate Financing Of Retirement Plans
Adequate Financing Of Retirement Plans This session discussion is about what constitutes an adequately ... viewpoint. The session examines adequate funding from four different perspectives. From Record of the ...- Authors: C David Gustafson, James E Holland, Susan M Smith, Michael Trenk
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Repairing the Pension Safety Net
Repairing the Pension Safety Net At this presentation, the Executive Director of the Pension Benefit ... without upsetting the delicate balance of some companies with underfunded pension plans. The answer is not ...- Authors: Susan M Smith, James B Lockhart
- Date: May 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Section 401 k Plans - Why All The Fuss?
- Why All The Fuss? This panel discussion, which occurred at the October 1982 Society of Actuaries Annual ... Current developments - Features of 401k plans - What are the issues/problems Defined contribution ...- Authors: Peter M Kelly, Susan M Smith
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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Not Gone But Forgotten
Not Gone But Forgotten Discussion of the laws and regulations of the IRS, Department of Labor, ... But Forgotten Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard ...- Authors: Donald Segal, Susan M Smith, Abbey L Keppler
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Internal Revenue Code Section 415 Limits
from changes to the Section 415 limits, including: transition rules, adjustments to the $90,000 limit ... top-heavy plans, and problem-solving. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1. Private ...- Authors: Steven Bryson, Robert F Drozd, David R Kass, Donald Segal, Susan M Smith
- Date: Apr 1988
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Cash-Balance Plans and Age-Weighted Profit-Sharing Plans - Basic
Cash-Balance Plans and Age-Weighted Profit-Sharing Plans - Basic 1992 SOA Regional Meeting, ... profit-sharing plans, which were the hottest products in 1992 in the pension arena. Areas covered included ...- Authors: Susan M Smith
- Date: May 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Pensions & Retirement>Funding