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  • Settling the Dust on Smoothing the Assets
    two different ways you can describe each method. Table 1 is the new favorite method, five-year smoothing ... Settling The Dust On Smoothing The Assets 7 Table 1 13 Deferred Recognition Methods Five year ...

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    • Authors: Paul Angelo, James E Holland
    • Date: Jun 2002
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
  • Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
    values pension liabilities in a way that mirrors annuity pricing. This is why MVL measurements that are ... of margins, profit, and other factors, actual annuity pric- es would generally be higher than the theoretical ...

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    • Authors: Paul Angelo
    • Date: Jan 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: In The Public Interest
    • Topics: Economics>Financial economics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans