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Lump Sum and Risk Transfer: Why Defi ned Benefi t Plan Sponsors Should Consider Risk Transfer as Early as 2012
the lackluster recovery in the U.S. followed by the downgrade of U.S. debt and the increasing duration ... low-rate environment. U.S. pension liability values for funding, accounting and annuity purchase purposes ...- Authors: Sean C Brennan
- Date: Feb 2013
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Risk Management
- Topics: Enterprise Risk Management>Risk measurement - ERM; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues This panel ... discussion on developments related to employer's accounting for pensions and other post-employment ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 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>Pension accounting
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
POST-EMPLOYMENT BENEFITS--ADDITIONAL ISSUES Moderamr: JOHN S. AGATSTON. Pane_: MARVIN H. GREEN_ MICHAELH. KAPLAN ... Treatment of Other Post-Retirement Benefits MR. JOHN S. AGATSTON: Welcome to our panel discussion on employer's ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Pension accounting
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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 ...- 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
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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