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  • Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions
    individual cases, is to use assumptions for interest, mortality and expenses that follow the guarantees in the ... plans, par- ticularly those established in the 1940's. I t is important to keep in mind, however, that ...

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    • Authors: Preston C Bassett, Application Administrator, William A Dreher, Sam H Huffman, David R Kass, Robert F Link, Daniel F McGinn, Robert Charles McQueen, David G Scott, George V Stennes, Donald B Warren, Clark T Foster, Frederick P Sloat
    • Date: Jan 1962
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods
  • Forum for Consulting Actuaries
    retirement; or death. Even if a salary-projection table is used in the valuation, future salary in- creases ... payables by the C.P.A.). In many situations the C.P.A.'s function is merely to prepare the tax return. In ...

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    • Authors: James A Attwood, Application Administrator, M David R. Brown, George Brummer, Richard Daskais, Donald S Grubbs, Paul D Halliwell, Conrad Siegel, George V Stennes, Robert C Tookey, Charles Barry H. Watson, Franklin B Dana, Milton F Chauner, Frederick P Sloat
    • Date: Oct 1967
    • Competency: Professional Values>Public interest representation
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession; Pensions & Retirement>Pension accounting