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  • Managing Retirement Assets Symposium: Full Circle - Purchasing Insured Annuities in a Defined-Benefit Plan
    Standards Board issued Financial Reporting Standard 17 (FRS 17), the first pension accounting standard to require ... companies converted to defined contribution versus 17 percent for the U.S. companies."1 5. Strategies ...

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    • Authors: Mark Ruloff, Elissa Tauber
    • Date: Apr 2004
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Annuities>Investment strategy - Annuities; Pensions & Retirement>Pension investments & asset liability management
  • Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
    countries will be adopting similar standards. FRS 17 from the U.K. Accounting Standards Board contains ... The following are some statements contained in FRS 17 (ASB 2000): • “An asset is recognized to the extent ...

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    • Authors: Mark Ruloff
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
  • The Future of Pension Plan Funding and Disclosure Monograph: Managing Volatility in a Mark-to-Market World -The Stochastic Funding Method
    The Future of Pension Plan Funding and Disclosure Monograph: Managing Volatility in a Mark-to-Market World ... 2020 139.9 60.5 71.8 99.9 126.5 164.7 254.9 17 Appendix B Capital Market Assumptions Mean ...

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    • Authors: Mark Ruloff, Steven R Strake, Howard E Winklevoss
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Funding