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Session 177: Late-Breaking Developments
Session 177: Late-Breaking Developments The presenters will ... provide an update on recent developments impacting U.S. retirement plans, such as regulatory guidance, new ...- Authors: Tammy Dixon, Mitchell Serota, Brienne Wyllie
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation
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Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants [CICA] – Current Topics
Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants [CICA] ... the recent issuing of SFAS Nos. 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in ...- Authors: Bernard R Doyle, J Alex Milburn, Charles Barry H. Watson, Ailey Bailin
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Employer's Accounting For Pension Plans
Employer's Accounting For Pension Plans This presentation reviews employers' accounting ... Employer's Accounting For Pension Plans This presentation reviews employers' accounting for ...- Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Philosophy and Practice of Investment Income Allocation
Allocation This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information ... products, investment considerations for pension, annuity and life insurance, and regulatory restraints.- Authors: J Jacques Deschenes, James Reiskytl, Kihong Sung, Thomas C Sutton
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues This panel ... discussion on developments related to employer's accounting for pensions and other post-employment ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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ERISA Tax Forms
appropriate regulations for these types of accounts. Table 1 shows a summary of the items that might be included ... receivable employer contribution. Section B of Table 1 shows the cash statement for the master trust ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
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Pension Accounting Standards In North America
MICHAEL L. BOLLIN DARRYL E. LEACH Recorder: HARRY S. SO0 o Review of experience under new pension accounting ... This culminated in the issuance of FAS 87 in the U.S. The purported purposes as listed in the introduction ...- Authors: Michael Bollin, Darryl Leach, Martin J Zigler, Harry Soo
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Employee Benefit Plans
their accountants, lawyers, and investment advisers u are taking a much greater interest in funding methods ... not know whether or not a specified mortality or disability table is up to date or appropriate in a particular ...- Authors: M David R. Brown, Kenneth T Clark, Laurence E Coward, Barry F. H. Graham, Donald P Harrington, John C Maynard, Carman A Naylor, Jack W Roberts, Murray A Segal, Walter Shur, Conrad Siegel, Alexander J C Smith, F Eugene Smith, Kurt K Von Schilling, Lear P Wood, David A Wright, Donald C Baillie, Robert Ellis Shalen, Aubrey White, George Arthur Cooke
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Pensions & Retirement>Pension accounting
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A Brave New World: Accounting Standards
materials are available through the link on the table of contents. RECORD, Volume 30, No. 3* ... director at Morgan Stanley. He joined the firm in mid-2000. He heads the global valuation and accounting policy ...- Authors: Jeremy Gold, Michael Peskin, Trevor Harris
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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FAS 106 - Accounting for OPEBS
statement. Several companies or some number of major U.S, corporations had to drop out because they weren't ... use traditional pensionassumptionsin terms of mortality typically for the current crowd. There are inputs ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting