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Employee Benefit Plans
Employee Benefit Plans This discussion on pension and retirement plans looks at assumptions ... investment yield rates, mortality, rates of disablement and disabled life mortality. Additional discussion ...- Authors: Sam H Huffman, George V Stennes, Harry L Sutton, Frederick P Sloat, Thomas M Mott
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Gain and Loss Analysis for Pension Fund Valuations
plans and retirement plans funded through group annuity contracts of the Deposit Administration or Immediate ... such as experience studies of termination rates, mortality, and salary scales, be employed in the estimation ...- Authors: William A Dreher
- Date: Nov 1959
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans
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Pensions - Actuarial Assumptions
Pensions - Actuarial Assumptions This discussion ... explores actuarial assumptions for interest, mortality and disability. From Transactions of Society of ...- Authors: Myles L Grover, Carroll E Nelson, Blackburn H Hazlehurst, William F Marples, William M. Rae, Alan A. Groth, Eugene H Neuschwander, Forrest S Ockels, Robert Hugh Little
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Another Look at Group Pension Plan Gain and Loss
TSA, XXII I (1971), 7, and Josiah M. Lynch, Jr.'s "A Practical Approach to Gains Analysis," TSA, XXVII ... or paid directly from the fund, exclusive of annuity payments. These may be subdivided further by type ...- Authors: Christopher C Street
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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A Family of Accrued Benefit Actuarial Cost Methods
(p.p.d.f.). Our discussion will center on p.p.d.f.'s such that re(x) >_ O, a ~_ x "~ r, and f, 'm(x)dx ... accelerating cost method; if s < O, this method will result in a decelerating one. As s--* O, we note that this ...- Authors: Steven L Cooper, James C Hickman
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
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Cost of Vesting in Private Pension Plans
sizes that the cost depends upon interest, mortality, withdrawal rates, entry age, salary scales, ... essentially indepen- dent of (4) interest, (5) mortality, (6) the rates of employee withdrawal before ...- Authors: Donald S Grubbs, Claude Y Paquin, Harry S Purnell, Arnold Shapiro, Paulette Tino, Howard E Winklevoss, Charles L. Trowbridge
- Date: Oct 1972
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Competencies; Pensions & Retirement>Assumptions and methods
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Estimating the Cost of Vesting in Pension Plans
_< r; s = Age at which a vested terminated employee becomes separated from employment, z < s < r ' ... entered at age a, terminated at age s, and is in a preretirement status (s < x < r) is ,_,g, ,_aS~ r - ...- Authors: Arnold Shapiro, Howard E Winklevoss
- Date: Oct 1972
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Competencies; Pensions & Retirement>Assumptions and methods
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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 ...- 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
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Discussion of Papers Presented at Earlier Regional Meetings
Equation (3) then becomes "Yo~ = (V / i i ; l - B)/(1/S~-O = (1 + i )"V -- B~- t . (7) Use of equation ... from equation (8) that VFN must not be less than s~. The first of these bounds was noted by Trowbridge ...- Authors: Barnet N Berin, Cecil J Nesbitt, John R Taylor, Charles L. Trowbridge, Schuyler W Tompson
- Date: Apr 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
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The Effect Of Interest On Pension Contributions
The Effect Of Interest On Pension Contributions This research report discusses the effect a ... rate assumption has on a defined benefit plan's costs. From Transactions of Society of Actuaries 1967 ...- Authors: Warren R Adams
- Date: Jan 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods