Description: The primary purpose of this paper is to set forth one method of evaluating vested pension costs and to suggest a simple way for the actuary to make provision in his pension cost calculations for specific vesting schedules. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 52.

Description: This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement plan liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated benefit obligation ABO and the projected benefit obligation PBO.

Description: This research, based on data from regulatory filings in Ontario, with supplementary information from British Columbia and the United States, examines funding valuation discount rates.

Description: The projection methods used by the Social Security Administration's Office of the Chief Actuary are important. The resulting projections are cited regularly by policy-makers, academics and others interested in the long-term financial solvency of the OASDI system. However, a complete description of this projection methodology that is vital for serious policy discussions is not available to the general public. This summary was constructed in connection with the Social Security Advisory Board's 1999 Technical Panel on Methods and Assumptions. A goal of the Methods and Modeling working group of the Technical Panel was to 'work to ensure that the projection methods used by the Office of the Chief Actuary become more public.' From Actuarial Research Clearing House 2000, Vol. 1.

Description: A comparison of recently used mortality assumptions among state-based and large-city public pension plans.

Description: This paper presents a theoretical treatment of the determination of the cost of vesting by a method not hitherto demonstrated to the Society. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 52.

Description: A comparison of recently used mortality assumptions among state-based and large-city public pension plans to the Pub-2010 Mortality Tables.

Description: This report compares the CIA pricing method for estimating group annuity closeout pricing to methods used in the US.

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: An extension of a paper published in the 1952 Transactions by the same author, describing and classifying various funding methods for defined benefit pension plans. Followed by discussion papers submitted by several authors.