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  • Digests of Discussion of Subjects of General Interest
    Digests of Discussion of Subjects of General Interest This discussion at a 1967 Regional Meeting is about methods of allocating investment income using the investment year method, the treatment ...

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    • Authors: William H Crosson, John C Maynard, J Darrison Sillesky, Lewis C Workman, William M Anderson, W James D Lewis, Wayne A Gillis, C Ross Brereton
    • Date: Jun 1967
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting; Life Insurance>Pricing - Life Insurance; Pensions & Retirement>Assumptions and methods
  • Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
    Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement ...

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    • Authors: Jeremy Gold
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods