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Chapter 4: Actuarial Issues
software should be coded require extra attention. Care needs to be taken when employee contributions stop ... employee contributions are discontinued). · One direct way of handling this under a spread gain funding ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Pensions & Retirement>Public sector plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life Cost Comparison
Design and Actuarial Aspects of Deferred Retirement Option Programs, Appendix B: Sample Life ... see one impact of retirement rate changes. Not a direct factor in PUC valuation. Column (14): PUC service ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues
that in a self-directed DROP the employee gets to direct how the DROP lump sum is invested. Generally this ... account that the employee can direct just as an employee might direct investments in a 401(k) or 457 ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 6: Employee Perspective
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 6: Employee Perspective ... years to avoid ending up in a higher tax bracket. Care should be taken if termination of employment is ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues Chapter 7 raises a number ... non-pension costs and sometimes the client does not care to have it measured.- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, Experience, and Case Studies of DROPs
Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, ... immediate participation rate should not be surprising. Care should be taken not to assume this experience would ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans