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  • Employee Benefit Plans
    in the balance sheet only where it represents a direct and legal obligation of the employer. Bulletin ... vested liabilities. The accountants do not seem to care how we go about valuing a plan as long as the costs ...

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    • Authors: M David R. Brown, Kenneth T Clark, Laurence E Coward, Barry F. H. Graham, Donald P Harrington, John C Maynard, Carman A Naylor, Jack W Roberts, Murray A Segal, Walter Shur, Conrad Siegel, Alexander J C Smith, F Eugene Smith, Kurt K Von Schilling, Lear P Wood, David A Wright, Donald C Baillie, Robert Ellis Shalen, Aubrey White, George Arthur Cooke
    • Date: Jun 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Pensions & Retirement>Pension accounting
  • Discussion of Subjects of Special Interest - Group Pension Plans
    Discussion of Subjects of Special Interest - Group Pension Plans This discussion looks at ... administrative services. In other cases there will be direct competi- D284 DISCUSSION OF SUBJECTS OF SPECIAL ...

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    • Authors: G Graeme Cameron, Laurence E Coward, Robert F Link, Leslie R Martin, George F M Mayo, Conrad Siegel, F Eugene Smith, Donald R Anderson, Norman G Kirkland
    • Date: Jan 1961
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension investments & asset liability management