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  • Capital Market Assumptions —A 2000 Update
    Capital Market Assumptions —A 2000 Update An update on the Capital Market Assumptions used for asset ...

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    • Authors: Timothy C Burns
    • Date: Sep 2001
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Finance & Investments>Asset allocation; Modeling & Statistical Methods>Asset modeling; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension accounting
  • A New Pension Accounting Standard for Multinational Companies
    A New Pension Accounting Standard for Multinational Companies This article describes a new ... companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News ...

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    • Authors: Dennis M Polisner
    • Date: Apr 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Global Perspectives; Pensions & Retirement>Pension accounting
  • The GASB's Principles-Driven Pension Standard
    The GASB's Principles-Driven Pension Standard This article reviews the proposed ... The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards ...

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    • Authors: Paul Angelo, James Rizzo
    • Date: Oct 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
  • Considerations for Discount Rate Selection
    the “…rates implicit in the current prices of annuity contracts that could be used to effect the settlement ... it was possible to get informa- tion regarding annuity quotes, it wasn’t very easy. Fortunately another ...

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    • Authors: Arthur Conat
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Texas PRB Guidelines for Actuarial Soundness and Recent GASB Changes
    article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas ... public retirement systems (including the system's amortization period), and how these guidelines are ...

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    • Authors: Daniel P Moore
    • Date: May 2014
    • Competency: Professional Values>Public interest representation
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans