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  • Finding A Solution For OPEB In The Private Sector
    Accrued Liability (UAL). The ARC is the employer's periodic contribution to the defined benefit OPEB ... and liability values that appear on the employer's financial statements for the purposes of GASB 45.

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    • Authors: Michael Frank
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
  • Actuaries and Divorces
    terminations, as the best represen- tation of current annuity costs. The PBGC has issued a book of tables of ... There are 2 1 sets of interest assumptions (A to U), with lower interest rates built- in for the years ...

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    • Authors: Michael Frank
    • Date: Jun 1985
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Professional development