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Valuation Techniques for Pension Plans
Valuation ... 2. Use of projections and forecasts 3. Has application of forecasts allowed the actuary to ... best estimate of future costs different from traditional methods? 4. Treatment of salary scales ...- Authors: James L Clare, James J Cryan, Daniel F McGinn, Arnold Shapiro
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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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 ... contributions to small defined benefit plans. The implications of the cases is important because it provides ...- 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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Assumptions in Pension Plan Valuations
Plan Valuations The two basic considerations in a pension plan valuation are the choice of actuarial cost ... actuarial assumptions. This paper deals with the assumptions. The concern in this regard is what actuaries ...- Authors: Arnold Shapiro
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined benefit plans