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  • Managing Pension Surplus or the Lack Thereof
    *Copyright © 2000, Society of Actuaries RECORD, Volume 25, No. 2* Seattle Spring Meeting June 16–18 ... with respect to the closed group of retirees. Table 1 shows what the surplus looks like. This is the ...

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    • Authors: Application Administrator
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]