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Assumptions in Pension Plan Valuations
Assumptions in Pension Plan Valuations The two basic considerations in a pension plan valuation are the choice of actuarial cost methods and actuarial assumptions. This paper deals with the ...- Authors: Arnold Shapiro
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans
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The Small Plan Audit Program
The Small Plan Audit Program The purpose of this research is to analyze recent court cases that focused on excessive contributions to small defined benefit plans. The implications of the cases is ...- Authors: Arnold Shapiro
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans
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The Ownership of the Pension Plan Surplus Using Cooperative Game Theory
The Ownership of the Pension Plan Surplus Using Cooperative Game Theory Private defined benefit pension plans must, by law, pre-fund the retirement benefits. This requires the periodic valuation ...- Authors: Claire Bilodeau
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans