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  • Salary Scales
    Salary Scales This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion ...

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    • Authors: Kenneth Altman, Samuel Eckler, Ralph E Edwards, Raymond B Krieger, Robert J Myers, Walter Riese, Conrad Siegel, John B Stearns, Geoffrey N Calvert, William F Marples
    • Date: Apr 1962
    • 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: Experience Studies & Data; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Public sector plans
  • 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
  • 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
  • A Practical Approach to Gains Analysis
    A Practical Approach to Gains Analysis The purpose of this paper is to describe an actuarially acceptable and mathematically definitive method for allocating gains by source. Followed by a ...

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    • Authors: Josiah Lynch, Paulette Tino
    • Date: Oct 1975
    • Competency: 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>Pension legislation and regulation
  • Amortization of Gains and Losses under Certain Projected Benefit Cost Methods
    Amortization of Gains and Losses under Certain Projected Benefit Cost Methods This paper demonstrates how, under the projected benefit cost methods whereby the gains are reflected in the normal ...

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    • Authors: Paulette Tino
    • Date: Oct 1975
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding