1 - 10 of 20 results (0.46 seconds)
Sort By:
  • The Future of Pension Plan Funding and Disclosure Monograph: Improving Pension Funding - What's in It for Me?
    The Future of Pension Plan Funding and Disclosure Monograph: Improving Pension Funding - What's ... examines the funding expectations of the three primary stakeholders in the pension system: plan sponsors ...

    View Description

    • Authors: Application Administrator, Elizabeth Moore
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Funding
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
    whether implicit, explicit or combined. This is a direct application of Principle 1. Financial accounting ... decrease in direct pay. If a firm chose to commit more (or less) to benefits without adjusting direct pay, ...

    View Description

    • Authors: Jeremy Gold
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
  • The Future of Pension Plan Funding and Disclosure Monograph: Rationalizing the Security and Ultimate Delivery of Promised Private Retirement Plan Benefits - The Missing Asset
    (including clothing), and security (including health care) when one retires, no matter what happens to the ... private sponsor provides a defined benefit in two primary ways; as a plan purchased from a provider such ...

    View Description

    • Authors: Leslie Lohmann
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Pension finance
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Pension Funds and the U.K. Economy
    with bonds. • Funding pension liabilities has no primary impact on levels of consumption or investment ... consumption bad) is probably harmless since at a primary level pension funding affects neither consumption ...

    View Description

    • Authors: Jon Exley
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Pensions & Retirement>Pension finance
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Pension Funds - A Company Manager's View
    management also needs to be reassessed. 3.2 Direct Interest in Pension Scheme The most obvious ... that retaining and winning business is their primary goal, rather than investment success. By focusing ...

    View Description

    • Authors: Andrew Smith, Shyam Mehta, Jon Exley
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Pension finance
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?
    come at all. The profession needs to address the direct ethical criticisms at the same time that it debates ... paper draws heavily on published material: the primary technique employed is to tell a story and develop ...

    View Description

    • Authors: Frank Todisco
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Alternative Investments and the Solvency Requirements for Defined Benefit Pension Schemes
    funds should invest in these asset classes with care. In addition, sophisticated risk management tools ... worth (instead of an artificial value). This has direct implications for asset allocation, as assets that ...

    View Description

    • Authors: Laurens Swinkels
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Pensions & Retirement>Pension finance
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Measuring Terminable Post-Retirement Obligations
    circumstances that came to prevail (high health care cost increases), but were not taken into account ... ages and mortality. In the common situation, health care is continued into retirement for an employee and ...

    View Description

    • Authors: Jeffrey Petertil
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Retiree medical
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Sources and Measurement of Risk in Defined Benefit Pension Plans
    living standard and that of retirees. Thus, the primary financial risk facing Social Security faces employer-sponsored ... companies from one generation to the next. Since the primary role of pension plans is to transfer cash in the ...

    View Description

    • Authors: Eric J Klieber
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Topics: Pensions & Retirement>Pension finance
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Discount Rate Revisited
    and their measurements (liabilities). The primary objective of the plan sponsor is to fund the plan's ... economists will find AARLs remarkably helpful, the primary reason for introducing the concept of AARL is ...

    View Description

    • Authors: Dimitry D Mindlin
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Pension finance