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  • Selection of Economic Assumptions For Funding and Accounting Valuations
    sum. The lump-sum rates are based on the PBGC annuity rates, so if we did not recognize that explicitly ... couple of different ways. Many actuaries were using annuity purchase rates. Then as rates started going down ...

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    • Authors: Carolyn Abelanet Schrader, Margaret M McDaniel, Tamara Shelton
    • Date: Jun 1994
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Valuation Techniques for Pension Plans
    of the considerable likelihood of fluctuations. Table i, which is ba_ed on the findings of a recent study ... and a maximtml of 125 percent of market value. TABLE 1 ASSET VALUATION METHOD Unadjusted Plan Market ...

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    • Authors: James L Clare, James J Cryan, Daniel F McGinn, Arnold Shapiro
    • Date: Oct 1978
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues This ... Springs, led a discussion related to employer's accounting for pensions and other post-employment ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting