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  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
    In this example, the cross-over point occurs after 17 years, at which time the projected 17P is $68,000 ... the employer chooses to exploit the situation after 17 years, the employee loses $31,472, almost half of ...

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    • 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
  • Never Again
    Never Again From the Future of Pension Plan Funding and Disclosure Monograph, held July 14-15, ... 2004, and to the Fac- ulty of Actuaries, January 17, 2005. Credeur, Mary Jane. “$5B Burden: Delta Seeks ...

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    • Authors: Jeremy Gold
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Pensions & Retirement>Funding
  • Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans
    LHS < RHS and the Black proposal is preferable. 17 3.7 Black and Tepper Gains Merely Offset Losses ... plans must always equal the total account balances. 17 It follows that the annual pre-tax economic cost ...

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    • Authors: Jeremy Gold
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Hybrid plans