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Current Developments In Pensions: U.S.
Current Developments In Pensions: U.S. This discussion from the 1983 SOA Vancouver Meeting looks at ...- Authors: Robert Byrne, Jeremy Gold, Peter B Hutzel, Mitchell Serota
- Date: Jan 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Social Insurance>Social Security
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Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs This paper ... retirement plan liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation ...- Authors: Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
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Interest Rates: Current Liability, Lump Sums and Others
Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... (DRC) calculation? It is based on a specified mortality table and an unreasonable interest rate. I don't ...- Authors: Ronald Gebhardtsbauer, Jeremy Gold, Donald Segal
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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The Future Of Defined Benefit Pension Plans
requirements Post-retirement increases MR. JAMES S. RUBIE, JR.: The topic of this session is "The Future ... program. Employees have the security of a pension annuity guaranteed by a major insurance carrier and A&P ...- Authors: Jeremy Gold, David W Kempken, James S Rubie, Steven R Rusher, Geoffrey N Calvert
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Expensing Executive Stock Options: An Economic Middle Ground
Newsletter February 2003 – Issue No. 41 U ntil recently, the corporate mantra was that stock ... always prefer another cash dollar to another dollar ’s worth of company stock (tax and other considerations ...- Authors: Jeremy Gold
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting
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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
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A Brave New World: Pension Funding Methods
materials are available through the link on the table of contents. RECORD, Volume 30, No. 3* ... different funding. But we learned with UAL Corp. and U.S. Airways that companies in trouble will just say ...- Authors: Kenneth G Buffin, Ronald Gebhardtsbauer, Jeremy Gold, Fred Munzenmaier
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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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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Does An Actuarial Bias Lead To Equity Investment?
Internal Revenue Code Imply that, in the future, U.S.-defined benefit plans will be invested entirely ... Investment by Defined Benefit Pension Plans (Gold, 2000), which you may download at the Pension Research ...- Authors: Jeremy Gold, Ethan Kra, Zvi Bodie
- Date: May 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Pensions & Retirement
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The Case Against Stock in Public Pension Funds
increase the taxpayer’s Federal income taxes. The U.S. taxes bonds more highly than equities and gives ... portfolio by half the amount indicated in the table, and the tax disadvantage of the pension fund equity ...- Authors: Lawrence N Bader, Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics>Macroeconomics; Enterprise Risk Management>Risk measurement - ERM; Pensions & Retirement>Public sector plans