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Capital Market Assumptions —A 2000 Update
Capital Market Assumptions —A 2000 Update An update on the Capital Market Assumptions used for asset ...- Authors: Timothy C Burns
- Date: Sep 2001
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Standards of practice; Finance & Investments>Asset allocation; Modeling & Statistical Methods>Asset modeling; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension accounting
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Does Process Really Matter In Limited-Scope Projects?
the request seemed fairly straightforward. All the U.S. and international accounting standards published ... the employer takes a risk of any kind, be it mortality, investment or other risk, that plan is a defined ...- Authors: David E Weissner
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting
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A New Pension Accounting Standard for Multinational Companies
A New Pension Accounting Standard for Multinational Companies This article describes a new ... companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News ...- Authors: Dennis M Polisner
- Date: Apr 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting
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The GASB's Principles-Driven Pension Standard
The GASB's Principles-Driven Pension Standard This article reviews the proposed ... The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards ...- Authors: Paul Angelo, James Rizzo
- Date: Oct 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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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 ...
- 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
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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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Pension Accounting & Personal Saving
2001, before bouncing back to 3.9 percent in 2002 (U.S. Department of Commerce, 2003). There is considerable ... doubled between 1988 and 2000, rising from 0.8 percent to 1.7 percent in 2000 (Perozek and Reinsdorf, ...- Authors: Annamaria Lusardi, Jonathan Skinner, Steven Venti
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Economics>Macroeconomics; Pensions & Retirement>Pension accounting
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Pension Risk Management: The Importance of Oversight
oversight are far from trivial. According to the U.S. Department of Labor, there are “approximately 730 ... mangiero@fticonsulting.com. r i s K C U lt U r e a n D D i s C l o s U r e s Risk management | DECEMBER ...- Authors: Susan M Mangiero
- Date: Feb 2013
- Competency: Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Risk Management
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks
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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 ...- 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
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Considerations for Discount Rate Selection
the “…rates implicit in the current prices of annuity contracts that could be used to effect the settlement ... it was possible to get informa- tion regarding annuity quotes, it wasn’t very easy. Fortunately another ...- Authors: Arthur Conat
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical