1
-
10
of
20
results (0.55 seconds)
Sort By:
-
Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price Discussion of competing ... revised Actuarial Standards of Practice that focus on the purpose of the measurement. public pensions;financial ...- Authors: Paul Angelo
- Date: Jan 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: In The Public Interest
- Topics: Economics>Financial economics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
-
Pension Risk Management: The Importance of Oversight
Management: The Importance of Oversight Fiduciaries play a vital role in the financial health of a pension ... plan. How they carry out their duties is a question of increasing interest to beneficiaries, regulators ...- Authors: Susan M Mangiero
- Date: Feb 2013
- Competency: Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Risk Management
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks
-
Work Of The SFAS No. 106 Implementation Task Force
Work Of The SFAS No. 106 Implementation Task Force This article summarizes the work of the SFAS No. ... to consider the needs of practicing actuaries, inform the appropriate standing committees of these needs ...- Authors: Ethan Kra, Jean M Wodarczyk
- Date: Jun 1993
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
-
DB Pension Plans: 10 Considerations in Light of the Coronavirus Crisis of 2020
Light of the Coronavirus Crisis of 2020 10 Considerations for DB Pension Plans in Light of the Coronavirus ... Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; ...- Authors: Zorast Wadia
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension risk transfer
-
A Pension Rosetta Stone: Reconciling Actuarial Science with Pension Accounting with Economic Values
Actuarial Science with Pension Accounting with Economic Values Sound and Workable Pension Actuarial, ... Funding Approaches for those Interested in the Health of Public and Private DB Plans – Discussant Comments ...- Authors: Robert North
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
-
Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based ... updated results as of 12/2021 by using analgorithm that formed part of a paper presented at the AFIR-ERMColloquium ...- Authors: Octavio Nicolas Rojas
- Date: Feb 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
-
Finding A Solution For OPEB In The Private Sector
For OPEB In The Private Sector Other Post Employment Benefits OPEB deals with the promise of providing ... insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public ...- Authors: Michael Frank
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
-
The GASB's Principles-Driven Pension Standard
The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards ... standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75 ...- Authors: Paul Angelo, James Rizzo
- Date: Oct 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
-
A New Pension Accounting Standard for Multinational Companies
companies and compares its provisions to those of the U.S. accounting standards. From Pension Section ... Board=FASB;International Accounting Standards=IAS;Market value of assets; 10234 4/1/1998 12:00:00 AM ...- Authors: Dennis M Polisner
- Date: Apr 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting
-
Pension Plans Of Government Contractors
Pension Plans Of Government Contractors This article delves into how pension costs for work performed ... expansion of related issues discussed in an article by Bernard Sacks in the April 1989 issue of The Actuary ...- Authors: James Edward Norris, Ronald L Solomon, Patrick Ring, Eric Shipley
- Date: Apr 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting