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  • FAS 106 - Accounting for OPEBS
    statement. Several companies or some number of major U.S, corporations had to drop out because they weren't ... use traditional pensionassumptionsin terms of mortality typically for the current crowd. There are inputs ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
    prohibited discrimination standard, "retirement benefit(s) created under State or Federal law" can be included ... preretirement death benefits. 3. A straight life annuity payable at normal retirement age 65 is the normal ...

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    • Authors: Vincent Amoroso
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy