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  • Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
    Structure: A Mixed and Empirical Approach Based on Fisher’s Formula An article presenting updated results as ... the International Accounting Standards, both the U.S. Financial Accounting Standards Board (FASB) and ...

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    • Authors: Octavio Nicolas Rojas
    • Date: Feb 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
  • Survey of FAS 87 Assumptions
    effectively price inflation dropped 3% to 6.6%, its non-U.S.-defined benefit plans as unchanged from the previous ... dollar continued its assault on the yen. U.S. (and a few non-U.S.) corporations 1.5% and is expected to ...

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    • Authors: FRANCIS ROGER ATKINS
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: International News
    • Topics: Economics>Macroeconomics; Global Perspectives; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
  • 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 ...

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    • 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
  • The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey
    Standards No. 87 -A Survey* by Barnet N. Berin s tatement of Financial Accounting Standards No. 87 ... for determining this rate include a current annuity buyout rate. current PBGC rates, a long-term bond ...

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    • Authors: Barnet N Berin
    • Date: Oct 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • 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 ...

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    • 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