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Pension Issues
the GovernmentFinance OfficersAssociation of the U.S. and Canada,the Government Finance OfficersAssociation ... the Government Finance Officers Association of the U.S. and Canada, A subcommittee (Lawrence A. Johansen ...- Authors: Daniel M Arnold, Thomas Edwalds, Michael Sze
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Employee Retirement Systems
retirement. For this purpose, choice of the "contingent annuity" option by each person upon retirement is reasonable ... there are very few integrated in this manner in the U.S. But with the current trend in benefit level_ the ...- Authors: Thomas P Bleakney, R Alvin Field, Hugh Gillespie, Ronald J W Smith
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Changing Patterns of Retirement - The Deferred Retirement Option Plan DROP
Changing Patterns of Retirement - The Deferred Retirement Option Plan DROP Summary: Deferred ... are one of the hot topics for the public sector's retirement. DROPs allow for the accumulation of large ...- Authors: Charles Chittenden, Robert Steven Dezube, John F Kalnberg, Robert A Sugarman
- Date: May 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Pension Plan Problems of State, Provincial, and Local Governments
SAMUEL ECKLER. Panelists: JAMES S. RUBLE, JR., WILLIAM DAVID SMITH, WILLIAM S. THOMAS. I. What are the benefit ... to private and public sector employers. MR. JAMES S. RUBIE, JR. : We will begin by reviewing the reasons ...- Authors: Samuel Eckler, James S Rubie, William David Smith, William Thomas
- Date: Oct 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Government Accounting Standards Board Post retirement Benefits Accounting Standard Update
Government Accounting Standards Board Post retirement Benefits Accounting Standard Update Attendees ... on the Government Accounting Standards Board's GASB progress in establishing new recognition and ...- Authors: John Bartel, Marilyn Miller Oliver, William A Reimert, Karl D Johnson
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans; Pensions & Retirement>Retiree medical
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Public/Municipal Pension Plan Issues
PUBLIC/MUNICIPAL PENSION PLAN ISSUES Moderaton JAMES S. RUBLE, JR. Panelist: DONALD M. OVERHOLSER, PAUL C ... retirement age, but I have noticed significantly lower mortality rates in the public plans that I deal with in ...- Authors: Paul C Hart, Donald M Overholser, James S Rubie
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Plans Negotiations - Part 2 of Pension Negotiations Seminar
difference what those people over at the bargaining table think it might cost. The board determines the contribution ... negotiators who actually sit at the bargaining table also sit on the governing board, and they go bargain ...- Authors: Paul Angelo, John Bartel, Robert A Blum
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Employee Retirement Plans
could be difficult to enforce legally because of the U.S. Supreme Court de- cision a few years ago in National ... New York City benefit increases in the late 1960's was preceded by both an increase in the valuation ...- Authors: E Allen Arnold, Russell Mueller, A Haeworth Robertson, Jonathan Schwartz, Robert Kalman
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Pension Plans
had the original purchasing power value of the annuity they originally were receiving eroded. And so, ... []Funding Funding Funding Funding Funding FundingS0r.da s .d N ll NSpread SpreadSpread Spread < 2%, < 2%, 2%sand ...- Authors: Robert Steven Dezube, William Hogan, Rick A Roeder
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design; Pensions & Retirement>Public sector plans
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Public/Municipal Pension Plan Issues
Moderator: THOMAS J. CAVANAUGH. Panelists: WILLIAM S. THOMAS, THOMAS D. LEVY I. HOW do they differ from ... given to public/municipal plan boards? MR. WILLIAM S. THOMAS: How do public/municipal pension plans differ ...- Authors: Thomas Cavanaugh, Thomas Levy, William Thomas
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans