Small Pension Planslives. MR. JOSEPH R. MACAULAY: PLAN DESIGN My primary purpose here is to talk about the handling of small ... Within the salary based pension plans there are two primary breakdowns: the career average salary - annually ...
Description: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.Hide
- Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design