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ASB Standard on Selection of Economic Assumptions
ASB Standard on Selection of Economic Assumptions 1993 SOA Spring Meeting, San Diego. This ... determination of the interest rate assumption was the primary focus of the discussion. Assumptions;Discount ...- Authors: Richard Daskais, Frederick Kilbourne, Karen I Steffen, Paul Withington
- Date: Apr 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Retirement Age Issues, Trends And Assumptions
rate is defined here as the ratio of the average primary insurance amount for the first 12 months of entitlement ... normal retirement age is being discussed as the most direct, if not the most acceptable, solution. Increasing ...- Authors: Edward I Farb, Stephen Goss, John C Hickey, Thomas M Malloy
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Plan design
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Small Pension Plans
lives. MR. JOSEPH R. MACAULAY: PLAN DESIGN My primary purpose here is to talk about the handling of small ... Within the salary based pension plans there are two primary breakdowns: the career average salary - annually ...- Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Current Trends in Pension Demographics
generally going to be based on income. That is the primary risk that the insured companies face. In contrast ... the Civil Service Retirement System, and Medi- care. They also looked at the recent U.S. life tables ...- Authors: Application Administrator, Lindsay Malkiewich
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Philosophy and Practice of Investment Income Allocation
category is immediate participation guarantee or direct rated pro- ducts. In this instance the experience ... contractholder fund under the contract. There is direct and immediate recog- nition of investment generation ...- Authors: Charles E Farr, Daniel J McCarthy, Thomas C Sutton
- Date: Jun 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Pensions & Retirement>Assumptions and methods; Public Policy
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Pension Plans: Choosing Critical Assumptions
fairly detailed regulations that have come out, but direct it to the actuary who doesn't want all the details ... investment return on the reinvested money, which is the primary source of dollars to pay benefits, ignores the ...- Authors: Harold J Brownlee, Patricia Scahill
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Establishing Pension Actuarial Assumptions
and the Commissioner of Internal Revenue should direct their respective enforcement groups for reviewing ... and the Secretaries of Labor and Treasury should direct the Joint Board to work with the actuarial profession ...- Authors: Robert M Chandler, Maurice O Simmons, Leslie Shapiro, Ronald J Dills
- Date: Apr 1985
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Research and the Pension Actuary
surviving spouse mortality is worse than the spouse primary annuitant mortality, almost regardless of what ... of the project started around the time the health care reform debate came to a head, and more or less came ...- Authors: Christopher M Bone, Lindsay Malkiewich
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
about our differences was quite helpful. The primary objective the Board identified is to provide information ... reporting system that I described includes three primary financial statements. First there is the statement ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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Current Trends in Demographic Assumptions
How do they compare? First, I'll look at the primary sources of data. The 1983 annuity group annuity ... one of the reasons — I guess it probably is the primary reason — why the RP-2000 was developed. It was ...- Authors: John F Kalnberg, Marilyn Miller Oliver, Barthus Prien
- Date: Jun 2002
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods