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  • Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues
    Select and Ultimate ... age. For a valuation with em- ployees ranging from 17 to 65, this means the calculation of forty-nine ... 3 4 5 6 7 8 9 10 II 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 ...

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    • Authors: Vincent Amoroso, Edward W Brown, Yuan Chang, Robert P Ford, Jeff Furnish, Michael J Gulotta, John J Haley, Application Administrator, Michael Krosky, Martin A Pepper, Patricia Conger, Neela Ranade, A Frederick Rohlfs, William E Schroeder, T Thomas Simester, Susan M Smith, Ailey Bailin, Richard L. Helms
    • Date: Oct 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods
  • Repairing the Pension Safety Net
    terminate, take over, 1,700 pension plans in our 17-year history. And just in the last few months, we've ... know Congress would never have expected us after 17 years, to be facing the $2.5 billion deficit and ...

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    • Authors: Susan M Smith, James B Lockhart
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans
  • Internal Revenue Code Section 415 Limits
    Internal Revenue Code Section 415 Limits Discusses plan design and funding issues – for small and large ... Pension Plan 1.g Dollars (Millions) 1.8 - 1.7- 17' 1.6- V / V 1.5- 7' / V 1.4 - r. / / V_ 1.3 - / ...

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    • Authors: Steven Bryson, Robert F Drozd, David R Kass, Donald Segal, Susan M Smith
    • Date: Apr 1988
    • Competency: Professional Values>Practice expertise
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation