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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 ...

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    • 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
  • Cash Balance Plans
    defined contributionprogram, and therefore taking care of the more highly compensated individuals. You ... said all of that, we turn to really what are the primary attractions. From the employee standpoint, I think ...

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    • Authors: Stephen J Gould, William N Kuendig, John F Woyke
    • Date: Jun 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
  • What’s New in Germany—Understanding CTA and Pensionsfonds
    pension vehicles (support funds, Pensionskassen, direct insurances and also reinsurance contracts for ... billion of €450 billion) are instead financed by direct employer commitments in which the employer pays ...

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    • Authors: Raimund Rhiel
    • Date: Aug 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
  • The Future of Pension Plan Funding and Disclosure Monograph: A Comprehensive Defined Benefit Pension Plan Reform Proposal
    The Future of Pension Plan Funding and Disclosure Monograph: A Comprehensive Defined Benefit Pension ... is not intended to have any economic logic; its primary purpose is to limit sponsor contributions via ...

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    • Authors: Eric J Klieber
    • Date: Jul 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
  • Individual Policy Pension Trust
    Individual Policy Pension Trust This panel discussion from the 1977 Record of the SOA Vol.3 No. ... not, most of these plans were installed to take care of the principals, not to promote the social good ...

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    • Authors: William A Farquhar, Bruce A Huston, Glenn A Mateja, Warren J Winer
    • Date: Jun 1977
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design