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  • Employee Benefit Plans-Retirement Plans-Investments and Interest Assumptions
    as to how this should be handled in plans with a direct Social Security offset. So far as I know, there ... all of the earnings increase cost might be taken care of by a formula that gradually recog- nized part ...

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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
  • Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues
    ket or some market-related method. There is no direct relationship between the market's short-term outlook ... final five year average pay minus 1 percent of primary Social Security times years of service (Tables ...

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    • Authors: Vincent Amoroso, Edward W Brown, Yuan Chang, Robert P Ford, Jeff Furnish, Michael J Gulotta, John J Haley, Application Administrator, Michael Krosky, Martin A Pepper, Patricia Conger, Neela Ranade, A Frederick Rohlfs, William E Schroeder, T Thomas Simester, Susan M Smith, Ailey Bailin, Richard L. Helms
    • Date: Oct 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods