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  • Employee Benefit Plans
    Employee Benefit Plans This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the ...

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    • Authors: John C Antliff, Ernest A Arvanitis, James A Attwood, Robert L Barnes, John H Biggs, John M Bragg, William H Burling, John E Champe, Keith H Cooper, William H Crosson, Richard Daskais, J Martin Dickler, William A Dreher, Richard H Hoffman, Shepherd M Holcombe, Marvin L Kornhauser, Theodore J Kowalchuk, A Henry Kunkemueller, John A MacDougall, Robert Charles McQueen, Russell L Millman, Joseph W Moran, Stanley L Olds, Jay C Ripps, Walter Rugland, George B Trotta, William C Wirth, Gilbert E Kerns, John Hanson, Frank L Griffin, John Dyer, Harrison Givens, Blackburn H Hazlehurst, Donald R Anderson, Dorrance C. Bronson, Frederick P Sloat, A Charles Howell, William Kolb White, Harry D Morgan, David G Goddard
    • Date: Apr 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Pensions & Retirement>Pension accounting
  • The Unfunded Present Value Family of Pension Funding Methods
    The Unfunded Present Value Family of Pension Funding Methods An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for ...

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    • Authors: William A Dreher, James C Hickman, Malcolm D MacKinnon, Cecil J Nesbitt, Donald R Sondergeld, Robert C Tookey, Charles L. Trowbridge, Dorrance C. Bronson, Harwood Rosser
    • Date: Mar 1963
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding