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  • Managing Retirement Assets Symposium: Full Circle - Purchasing Insured Annuities in a Defined-Benefit Plan
    Standards Board issued Financial Reporting Standard 17 (FRS 17), the first pension accounting standard to require ... companies converted to defined contribution versus 17 percent for the U.S. companies."1 5. Strategies ...

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    • Authors: Mark Ruloff, Elissa Tauber
    • Date: Apr 2004
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Annuities>Investment strategy - Annuities; Pensions & Retirement>Pension investments & asset liability management
  • A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
    return in 2002, and in the following year we had a 17 percent return, so the financing contribution is ... standard, which is Financial Reporting Standard (FRS) 17, the U.K. standard. To some extent you could ...

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    • Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
    countries will be adopting similar standards. FRS 17 from the U.K. Accounting Standards Board contains ... The following are some statements contained in FRS 17 (ASB 2000): • “An asset is recognized to the extent ...

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    • Authors: Mark Ruloff
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
  • Pension Section News
    401(a)(17) and 408(k)(3)(C) compensation limit 213,320 210,000 205,000 200,000 200,000 401(a)(17) compensation ... Department of Health & Human Services announced a 17 percent increase in the Medicare Part B premiums ...

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    • Authors: C. Genno, Mark Ruloff, Anne Button, Emily Kessler, Scott Tucker
    • Date: Jan 2005
    • Publication Name: Pension Section News
  • Pension Plan Investment Strategies
    percent for the domestic. This year the S&P is up 17. The weakened dollar helps with that. Fixed income ... 401(a)(17) is $205,000, 415(b) is $165,000 and 415(c) is $41,000. The 402(g) and 401(a)(17) are the ...

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    • Authors: Mark Ruloff, David Hauptman, Bill Badger
    • Date: Oct 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Finance & Investments>Asset allocation
  • Addressing the Financial Risks from Retirement Systems Seminar: How Consideration of Risk May Change Plan Sponsor Strategies
    New Orleans Health/Pension Spring Meeting June 15–17, 2005 Session 34 Seminar Addressing the ... the Financial Risks from Retirement Systems Seminar 17 offset some of the communication and marketing ...

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    • Authors: Malcolm P Hamilton, Kenneth Kent, Michael Peskin, Mark Ruloff, Matthew Sloan, Sean F McShea
    • Date: Jun 2005
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives>Geopolitical risks; Pensions & Retirement>Risk management
  • The Future of Pension Plan Funding and Disclosure Monograph: Managing Volatility in a Mark-to-Market World -The Stochastic Funding Method
    The Future of Pension Plan Funding and Disclosure Monograph: Managing Volatility in a Mark-to-Market World ... 2020 139.9 60.5 71.8 99.9 126.5 164.7 254.9 17 Appendix B Capital Market Assumptions Mean ...

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    • Authors: Mark Ruloff, Steven R Strake, Howard E Winklevoss
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Funding
  • A Brave New World: Pension Funding Methods - Testing, Testing Does This Thing Work?
    policy. Especially when we have been talking about FRS 17 and immediate recognition of experience, this tends ... A Brave New World: Pension Funding Methods … 17 MR. MARK RULOFF: I was a last-minute addition ...

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    • Authors: Mark Ruloff, Kevin Shand, Daniel Cassidy
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding