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Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans
Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans This paper demonstrates ... demonstrates that cash balance plans should invest all of their assets in taxable fixed-income securities and ...- Authors: Jeremy Gold
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans
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The Future Of Defined Benefit Pension Plans
The Future Of Defined Benefit Pension Plans This is a panel discussion session on the future of defined ... in termination, attitudes of sponsors, legislative changes, impact of economic factors, and FASB reporting ...- Authors: Jeremy Gold, David W Kempken, James S Rubie, Steven R Rusher, Geoffrey N Calvert
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Expensing Executive Stock Options: An Economic Middle Ground
Expensing Executive Stock Options: An Economic Middle Ground This articles offers an approach for accounting ...- Authors: Jeremy Gold
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting
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Public Pension Crisis: Role of the Actuarial Profession
Public Pension Crisis: Role of the Actuarial Profession Challenge to actuarial business as usual in ... plans with a focus on setting actuarial standards of practice ASB;ASOP;Discount rates;FASB;Intergenerational ...- Authors: Jeremy Gold
- Date: Jan 2016
- Competency: Professional Values>Public interest representation
- Publication Name: In The Public Interest
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Standards of practice; Pensions & Retirement>Public sector plans
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Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement ... liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated ...- Authors: Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
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The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation
The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation The author speculates that ... that the world wide promulgation of fair value accounting standards will make the normal shape of the rate ...- Authors: Jeremy Gold
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
Light of Financial Economics Symposium: Periodic Cost of Employee Benefits This paper uses economic principles ... evaluate methods that may be used to assign the cost of employee benefits to accounting periods. From ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned ... other post-employment benefits. The panel considered the following issues: 1. Disclosure ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Pension Section News, June 2003, Issue No. 52
Pension Section News, June 2003, Issue No. 52 Full version of Pension Section News, June 2003, ... Section News, June 2003, Issue No. 52 Full version of Pension Section News, June 2003, Issue No. 52. 26085 ...- Authors: Jeremy Gold, Marilyn Miller Oliver, Joan Weiss, Charles Edwards
- Date: Jun 2003
- Publication Name: Pension Section News
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The Pension Forum, January 2005, Volume 16, Issue No. 1
The Pension Forum, January 2005, Volume 16, Issue No. 1 Full version of The Pension Forum, January 2005 ...- Authors: Lawrence N Bader, Jeremy Gold, Robert North, Frank Todisco, James Phillip Turpin
- Date: Jan 2005
- Publication Name: The Pension Forum