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  • Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions
    as to how this should be handled in plans with a direct Social Security offset. So far as I know, there ... all of the earnings increase cost might be taken care of by a formula that gradually recog- nized part ...

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    • Authors: Preston C Bassett, Application Administrator, William A Dreher, Sam H Huffman, David R Kass, Robert F Link, Daniel F McGinn, Robert Charles McQueen, David G Scott, George V Stennes, Donald B Warren, Clark T Foster, Frederick P Sloat
    • Date: Jan 1962
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods
  • The Interrelationship Among Inflation Rates, Salary Rates, Interest Rates, and Pension Costs
    instances that the actuary must display the utmost care in formulating best-est imate salary and interest ... im- portant. In such plans the actuary must use care in selecting the level of these assumptions.

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    • Authors: Glenn D Allison, Barnet N Berin, Donald P Harrington, Brian Arthur Jones, Richard Kischuk, Robert F Link, Howard E Winklevoss, Charles L. Trowbridge, Miguel A Ramirez
    • Date: Oct 1975
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Assumptions and methods