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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
recognized; the likely liability candidates, using U.S. nomenclature, are the vested benefit obligation ... version of VBO-based recognition, but independent of U.S. accounting standards), which is based on the explicit ...- 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
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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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Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans
with the total return on an equity index (e.g., the S&P 500). This result challenges common sense, actuarial ... Suppose that the investment crediting rate equals the S&P index less 1% annually. In this case, of course ...- Authors: Jeremy Gold
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans