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The Pension Forum, August 2001, Volume 13, Issue No. 1
plans. Smoothed value methods account for a total 17% of plans in the United States and a total 25% of ... (without more than phase-in) five years 98-10 17 Average Average All except < 5 years N/A Starts ...- Authors: Society of Actuaries, Steven Haberman, Richard Joss, Robert North, Jonathan Spain, Christopher E Clark, MUHAMMAD IQBAL OWADALLY
- Date: Aug 2001
- Publication Name: The Pension Forum