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  • Pensions-Actuarial Assumptions
    Pensions-Actuarial Assumptions This discussion is about interests assumptions that are being used for cost estimates and valuation for trusteed retirement plans and deposit administration plans.

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    • Authors: Preston C Bassett, Joseph B Crimmins, William A Dreher, Howard H Hennington, Ray M Peterson, Clark T Foster, Joseph Musher, Alan A. Groth, Aubrey White
    • Date: Jan 1961
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Funding
  • Gain and Loss Analysis for Pension Fund Valuations
    Gain and Loss Analysis for Pension Fund Valuations Among many purposes, this paper will outline the theory of gain and loss analysis for pension fund valuations, indicate practical problems met ...

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    • Authors: William A Dreher
    • Date: Nov 1959
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans
  • Employee Benefit Plans
    Employee Benefit Plans This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the ...

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    • Authors: John C Antliff, Ernest A Arvanitis, James A Attwood, Robert L Barnes, John H Biggs, John M Bragg, William H Burling, John E Champe, Keith H Cooper, William H Crosson, Richard Daskais, J Martin Dickler, William A Dreher, Richard H Hoffman, Shepherd M Holcombe, Marvin L Kornhauser, Theodore J Kowalchuk, A Henry Kunkemueller, John A MacDougall, Robert Charles McQueen, Russell L Millman, Joseph W Moran, Stanley L Olds, Jay C Ripps, Walter Rugland, George B Trotta, William C Wirth, Gilbert E Kerns, John Hanson, Frank L Griffin, John Dyer, Harrison Givens, Blackburn H Hazlehurst, Donald R Anderson, Dorrance C. Bronson, Frederick P Sloat, A Charles Howell, William Kolb White, Harry D Morgan, David G Goddard
    • Date: Apr 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Pensions & Retirement>Pension accounting
  • Digest of Discussion at Concurrent Sessions
    Digest of Discussion at Concurrent Sessions The following topics were discussed at concurrent sessions: 1. Pension benefit security bill, 2. Variable insurance products, 3. Trends in hospital and ...

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    • Authors: William H Aitken, Arthur W Anderson, John C Antliff, James A Attwood, Dwight K Bartlett, Stephen D Bickel, Claude Boily, John M Bragg, Alden W Brosseau, George Brummer, Burton E Burton, Paul A Campbell, George F S Clarke, Donald D Cody, John M Cole, G Ashley Cooper, Laurence E Coward, Raymond L Crapo, Joseph B Crimmins, William Cunningham, James A Curtis, Richard Daskais, Waid J Davidson, Frank P di Paolo, Robert C Dowsett, William A Dreher, Samuel Eckler, Lawrence A Ehrhart, Linda B Emory, Robert G Espie, William A Feeney, Niels H Fischer, John H Flittie, P William Forester, Application Administrator, John J Gianino, Melvin L Gold, Robert B Goode, Myles L Grover, Donald S Grubbs, Albert Gubar, William A Halvorson, Narindra N Handa, S Martin Hickman, Anthony J Houghton, Robert N Houser, William C Hsiao, Harold G Ingraham, John G Ireland, Fenton R Isaacson, A Henry Kunkemueller, Gerald A Levy, Robert F Link, John Macarchuk, John B Massey, Paul J Mason, Daniel J McCarthy, Daniel F McGinn, Walter N Miller, John B Moore, Joseph W Moran, Robert J Myers, James Olsen, Thomas K Pennington, Donald M Peterson, Albert Pike, James L Purdy, Anna M Rappaport, Donald H Reid, Alan Richards, C Ronald Riley, Walter Rugland, Charles Schaller-Kelly, Alan W Sibigtroth, Conrad Siegel, J Darrison Sillesky, Walter W Steffen, Harry L Sutton, John R Taylor, Samuel H Turner, Marc M Twinney, Harry Walker, George N Watson, David A Webster, William White, Ross J Wilson, William C Wirth, John Miller, Charles L. Trowbridge, James Ross Gray, Frank L Griffin, W Harold Bittel, James C H Anderson, H R Dienst, John Dyer, Dale R Gustafson, Paul T Bourdeau, J Edwin Matz, John C Fraser, Walter Klem, Harry E Blagden, Donald R Anderson, Alfred L Buckman, Charles M Sternhell, Edward A Green, Frederick P Sloat, Royal A Johnson, W Gilbert Cook, John C Archibald, Delos H Christian, Schuyler W Tompson, Harold Thompson
    • Date: Oct 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Pensions & Retirement>Pension legislation and regulation
  • Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions
    Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions ...

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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 Unfunded Present Value Family of Pension Funding Methods
    The Unfunded Present Value Family of Pension Funding Methods An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for ...

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    • Authors: William A Dreher, James C Hickman, Malcolm D MacKinnon, Cecil J Nesbitt, Donald R Sondergeld, Robert C Tookey, Charles L. Trowbridge, Dorrance C. Bronson, Harwood Rosser
    • Date: Mar 1963
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding