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The Case Against Stock in Public Pension Funds
not default on its pension obligations. The primary reason to pre-fund the plan, then, is to ensure ... ownership, for example, works exactly like this. But direct ownership is not the only kind of exposure. If ...- 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
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Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
whether implicit, explicit or combined. This is a direct application of Principle 1. Financial accounting ... decrease in direct pay. If a firm chose to commit more (or less) to benefits without adjusting direct pay, ...- 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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Does An Actuarial Bias Lead To Equity Investment?
transparency, encourages equity holdings. The primary cause of opacity is pension actuarial science, ... is disguised by the present system but it is a direct implication of transparent accounting and arbitrage ...- 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 Future Of Defined Benefit Pension Plans
activity which non-actuaries often perceive to be the primary function of the actuary -- to predict the future ... until this time, the nonworking elderly were taken care of primarily by the family unit or local charity ...- 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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Effect Of Mergers And Acquisitions On Pension Plans
transfer and, thus, there would be more need for care in the context where you have a split or 1472 ... from the plan. It is rare that any other kinds of direct liabilities are triggered in connection with an ...- Authors: James A Giesinger, Jeremy Gold, Joel I Rich, William K Bortz, Ailey Bailin
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Corporate plans
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Interest Rates: Current Liability, Lump Sums and Others
Others 6 based on current liability. There's a direct connection in the law to that; therefore, you ... was influenced by the level of the pool, the primary concentration was on the stream. Consistent with ...- 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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Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans
(Section 3) and lead directly to the model's primary result: In the interests of shareholders, cash ... but not reverse, full implementation of the primary results. A practical partial implementation under ...- Authors: Jeremy Gold
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans
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The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation
The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation The author speculates ... The Short and Long of Bond Demand Among the primary consumers of long fixed-rate debt are life insurance ...- Authors: Jeremy Gold
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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A Brave New World: Accounting Standards
because essentially the market is going to take care of it. And that's something that I think may just ... wasn't an asset. And the other thing was this health care, which was all off balance sheet, no one was reporting ...- 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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Reinventing Pension Actuarial Science
support informed legislation and regulation, and direct our creativity to designing defined benefit struc- ... derive from undervalu- ing risk rather than from direct draining of funds and are therefore difficult to ...- Authors: Lawrence N Bader, Jeremy Gold
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Pension Forum
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods