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Percentile Pension Cost Methods: A New Approach to Pension Valuations
the partic- ipant or the PBGC. It is shown in Table 1 that for ages less than 75, the probability that ... VOLUME XLV TABLE 1 "'~12) .~ -,(12) Pr[Y~ - a~ ] FOR DIVV'r~EWr Ir, rre~_ST RAa~s* 5% i 8% 60 ...- Authors: Colin M Ramsay
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Indices to the Cost of Vested Pension Benefits
Indices ... mortal ity table is used in this paper both as a probabil ity of death in the service table and as an ... 189 2. Accrued Liability I f x < z, then S- -1 (AL)~. , = (NC)~ (1 + i ) * - * , cNC, , ...- Authors: Daniel F McGinn
- Date: Oct 1966
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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The Projected Unit Credit Method with Benefits Apportioned by Interest-Adjusted Salary
ALLOCATIONS FOR EQUATION 2 WITH OTHER METHODS Table l presents the benefit-apportioning ratio by service ... ular enlistees in the military services of the U.S. under the five different cost methods. The first ...- Authors: Gerald Lee Giesecke
- Date: Jan 1994
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Introduction to the Dynamics of Pension Funding
populations subject to fixed rates of fertility and mortality (see, for example, Keyfitz [7]). This theory ... for a participant aged x at time 0 is s(x), a <_ x < r, and that s(x) remains as a base factor for salary ...- Authors: Newton L Bowers, James C Hickman, Cecil J Nesbitt
- Date: Oct 1976
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
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Cost of Vesting in Pensions
and the philosophy of the pension plan. ~ACTOI~S AFFECTING Tm~. cost o~ VESTING In a retirement plan ... In establishing the survivorship, the use of mortality rates only is appropriate since termination of ...- Authors: William F Marples
- Date: Oct 1966
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods