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Government Accounting Standards Board Post retirement Benefits Accounting Standard Update
How many of you have public sector as your primary area of practice? About 50 percent. How many have ... government's accounting for postemployment health-care benefits or other forms of postemployment benefits ...- Authors: John Bartel, Marilyn Miller Oliver, William A Reimert, Karl D Johnson
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans; Pensions & Retirement>Retiree medical
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The Case Against Stock in Public Pension Funds
not default on its pension obligations. The primary reason to pre-fund the plan, then, is to ensure ... ownership, for example, works exactly like this. But direct ownership is not the only kind of exposure. If ...- Authors: Lawrence N Bader, Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics>Macroeconomics; Enterprise Risk Management>Risk measurement - ERM; Pensions & Retirement>Public sector plans
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Finding A Solution For OPEB In The Private Sector
post employment non-pension benefits such as health care and life insurance. This article focuses on the ... post employment non-pension benefits such as health care and life insurance. This obligation is maybe a trillion ...- Authors: Michael Frank
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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U.S. Public Pension Plan Contribution Analysis
Society of Actuaries This study considers three primary benchmarks as described below. Appendix C: Additional ... 2 compares aggregate contributions to the two primary benchmarks over 2005‒2016, using a consistent set ...- Date: Feb 2019
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans
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Patterns of Going Concern Discount Rates
basis. In recent years, solvency has been the primary determinant of contributions, shifting the scrutiny ... objectives that cannot be implemented through direct investments. These are relatively uncommon, and ...- Authors: Douglas Chandler
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Public sector plans
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The CPP Take-Up Decision: Risks and Opportunities
longevity. With Canadians increasingly bearing the primary responsibility for managing their post-retirement ... expectations and financial market returns are the only direct factors affecting the financial trade-offs in ...- Authors: Bonnie-Jeanne MacDonald
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
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The Actuarial Implications of the 1951 Railroad Retirement Amendments
was excluded in determining the social security primary benefit and social security wages were disregarded ... so long as she has a child under age 18 in her care. 5. A prior service restriction provision is introduced ...- Authors: Joseph Musher
- Date: Nov 1952
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Public sector plans
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Social Security Changes for 2024
Social Security Changes for 2024 Summary of the annual cost-of-living adjustment and changes ... “bend-points” of the formulas used to compute primary insurance amounts (PIAs) and maximum family benefits ...
- Authors: Bruce Schobel
- Date: Oct 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: In The Public Interest
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Public sector plans; Social Insurance; Social Insurance>Social Security
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The GASB's Principles-Driven Pension Standard
researching and understanding the attributes of all the primary actuarial cost methods, the GASB decided that the ... earnings of the pension fund over time have a direct reducing effect on the cost of services to taxpayers ...- 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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Pensions For Public Employees
and future conditions of our health and health care. Writing in a style that should be under- standable ... integrat- ed group of systems of comprehensive health care--starting with environmental health controls-- ...- Authors: J Darrison Sillesky
- Date: Jun 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Public sector plans