Changing Role Of Defined Benefit And Defined Contribution Pension Plansthe underwriting of group pension plans is our primary business. We are probably somewhat unique among ... there's the unfunded actuarial liability which is a direct by-product of the use of the entry age actuarial ...
Description: This presentation discusses Pension benefits as an asset from the plan participant's point of view: degree of risk to the participant in meeting retirement income objectives, impact of legislative changes, Financial Accounting Standards, Board FASB reporting requirements, plan termination liabilities and other factors on the relative roles of defined benefit and defined contribution plans, trends in plan design, investment choices in defined contribution plans, implications with Social Security, Employee Retirement Income Security Act ERISA, 401k plans. From Record of the Society of Actuaries Vol. 10, No. 3.Hide
- Authors: Owen J Gavigan, Daniel F McGinn, Stanley Tannenbaum, Paul R Zwilling
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement