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Impact of Mortality Change on U.S. Single Employer Pension Plan Funding
Impact of Mortality Change on U.S. Single Employer Pension Plan Funding Study of the impact of IRS proposed ... proposed mortality tables on private sector pension plan costs, including liabilities, contributions ...- Authors: Lisa Schilling, John Wiese
- Date: Apr 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Dr. Phil's Guide to Pension Funding Reform
Dr. Phil's Guide to Pension Funding Reform The abstract for the paper Dr. Phil's ... Dr. Phil's Guide to Pension Funding Reform The abstract for the paper Dr. Phil's Guide to Pension ...- Authors: Michael Clark
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding
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The Unfunded Present Value Family of Pension Funding Methods
after called the benefit ratio and the fund ratio, s respectively. Then the funding family proposed is ... beginning at their ultimate levels B= ~l . r r--I s v = 22 l , . , - , I 221,. t~ r The initial ...- 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
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Observations on our Observations
volatility of statutory funding requirements for U.S. private sector defined benefit plans. The Rising ... input and output smoothing methods in the context of U.S. statutory requirements for private single-employer ...- Authors: Joseph Silvestri
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Best practices; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Plan design; Public Policy
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The Future of Pension Plan Funding and Disclosure Monograph: Dr. Phil's Guide to Pension Funding Reform
The Future of Pension Plan Funding and Disclosure Monograph: Dr. Phil's Guide to Pension ... Plan Funding and Disclosure Monograph: Dr. Phil's Guide to Pension Funding Reform Paper examines some ...- Authors: Mike Clark
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding
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Pension Funding Reality Check - Why the Current Rules Obscure the True Funded Status
this analysis, I examined the Schedule B data from 2000 through 2003. As of the date of this paper, the ... actuarial value to accrued liability was 126 percent in 2000, 122 percent in 2001, and 116 percent in 2002. In ...- Authors: Raymond J Murphy
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding
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Never Again
IT IS IL LE GA L TO R EP RO DU CE T HI S AR TI CL E IN A NY F OR M AT 92 NEVER AGAIN ... orporate pension funding ratios declined sharply from 2000 through 2003, and have recovered little since. Many ...- Authors: Jeremy Gold
- Date: Jul 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Funding
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US Multiemployer Plan Stress Metrics: PBC and PBCR Update
included as well as Form 5500 filing due dates. U.S. Multiemployer Pension Plan Stress Metrics: Previous ... these plans or for any other purpose. Refer to Table 1 for a summary of the plans included in this study ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Rising PBGC Premiums: Assessing Pension Risk Management Decisions with a Shareholder Value Framework
Rising PBGC Premiums: Assessing Pension Risk Management Decisions with a Shareholder ... decisions in light of rising PBGC premiums due to 2013’s BBA legislation. The article finds that the new legislation ...- Authors: David Jaffe, Michael Moloney
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Ethical standards
- Publication Name: Risk Management
- Topics: Enterprise Risk Management>Capital management - ERM; Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
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Dialogue with the IRS
compensationdefinitionis nondiscriminatoryunderSection414(s). The important point to note is unlessthe procedure ... is the outlookfor includingactualbase pay as a 414(s) safe harbor? MS. WEISS: BeforeI answer, I want to ...- Authors: James E Holland, Karen Justesen, Joan Weiss, Christopher Levell
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation