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Cost of Living Allowances
Cost of Living Allowances Small pension plans, are using Cost of Living Allowances 'COLA' in calculating benefits. This paper examines ways to handle COLA in valuations.- Authors: Ralph Garfield
- Date: Jan 1982
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Research Clearing House
- Topics: Annuities>Payout annuities; Pensions & Retirement>Corporate plans
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Some Notes on Pensions Funding
Some Notes on Pensions Funding First demonstrates that the choice of mortality basis in the pre-retirement period is immaterial for a defined benefit plan, valued on the Aggregate method, with a ...- Authors: Ralph Garfield
- Date: Jan 1983
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans