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  • Two Score and Ten Years of Pensions
    normal cost plus interest might not completely take care of present value of vested benefits. The third ... end-of-the-year assets and liabilities. You didn't care about book accruals because this was the pension ...

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    • Authors: Mary Hardiman Adams, Robert Byrne, William David Smith, Kenneth Steiner
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement
  • Selecting an Interest Rate Assumption
    in January 1985, might have been 4%. No one would care, under the traditional building-block approach, ... indepen- dent of the asset determination. They don't care whether a plan is funded or un- funded, and made ...

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    • Authors: Robert Byrne, Richard Daskais, Mitchell Wiener
    • Date: Jun 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
  • Current Developments In Pensions: U.S.
    Current Developments In Pensions: U.S. This discussion from the 1983 SOA Vancouver Meeting looks ... effect on highly compensated employees. The two primary ways in which TEFRA does that are the new rules ...

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    • Authors: Robert Byrne, Jeremy Gold, Peter B Hutzel, Mitchell Serota
    • Date: Jan 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Social Insurance>Social Security