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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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EA1-24-91 Actuarially Equivalent Benefits
EA1-24-91 Actuarially Equivalent Benefits This is an EA1 study note will present some common examples of converting benefits for normal, early and late retirement. It will also analyze how ...- Authors: Ralph Garfield, Jeff Lon Schwartzmann
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement
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Some Actuarial Questions on Marital Dissolution
Some Actuarial Questions on Marital Dissolution This article is about the value of fringe benefits, specicifically of pension benefits earned while married in the event of divorce or marital ...- Authors: Ralph Garfield
- Date: Mar 1982
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Plan design
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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
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Joint And Survivor Factors
Joint And Survivor Factors This article describes the Joint and Survivor Factor. In defined benefit plans, ERISA requires that the normal form of the pension must be on a qualified joint and ...- Authors: Ralph Garfield
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Defined benefit plans
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Defined Contribution Plans and Equitable Distribution
Defined Contribution Plans and Equitable Distribution This paper discusses the equitable disritibution from defined contribution plans upon marital dissolution. From The Pension Forum, January ...- Authors: Ralph Garfield
- Date: Jan 2003
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Pension Forum
- Topics: Pensions & Retirement