1
-
9
of
9
results (0.52 seconds)
Sort By:
-
Impact of Mortality Change on U.S. Single Employer Pension Plan Funding
Impact of Mortality Change on U.S. Single Employer Pension Plan Funding Study of the impact of IRS proposed ... proposed mortality tables on private sector pension plan costs, including liabilities, contributions ...- Authors: Lisa Schilling, John Wiese
- Date: Apr 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
-
The Unfunded Present Value Family of Pension Funding Methods
after called the benefit ratio and the fund ratio, s respectively. Then the funding family proposed is ... beginning at their ultimate levels B= ~l . r r--I s v = 22 l , . , - , I 221,. t~ r The initial ...- Authors: William A Dreher, James C Hickman, Malcolm D MacKinnon, Cecil J Nesbitt, Donald R Sondergeld, Robert C Tookey, Charles L. Trowbridge, Dorrance C. Bronson, Harwood Rosser
- Date: Mar 1963
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
-
Observations on our Observations
volatility of statutory funding requirements for U.S. private sector defined benefit plans. The Rising ... input and output smoothing methods in the context of U.S. statutory requirements for private single-employer ...- Authors: Joseph Silvestri
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Best practices; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Plan design; Public Policy
-
Amortization of Gains and Losses under Certain Projected Benefit Cost Methods
liabilities are discounted for interest and mortality. Then NI NCx = D'-~ TLo(1 -[- i) Jr" NER ... ~ q.-1 N , , - Ne5 D~ Sx ," DAR = ~ N. --DxN85 S . . IG is the interest gain. Since TLo -- A o = ...- Authors: Paulette Tino
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
-
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 ...- 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
-
New Research on Pension Assumptions
New Research on Pension Assumptions This is a summary of a new research paper entitled: ... contributions will be needed in the future for this year’s benefit accruals. Discount rates, ;Defined benefit ...- Authors: Victor Modugno
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
-
DB Pension Plans: 10 Considerations in Light of the Coronavirus Crisis of 2020
and duration of the disease are unknown. In the U.S., several stimulus bills have already been provided ... valuation purposes are long term in nature such as mortality rates. Other assumptions such as discount rates ...- 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
-
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 ...- 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
-
Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
values pension liabilities in a way that mirrors annuity pricing. This is why MVL measurements that are ... of margins, profit, and other factors, actual annuity pric- es would generally be higher than the theoretical ...- 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