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  • Full Funding Whiplash
    plan funding was pretty specific: it really did not care about the actuarial soundness of plans. The extent ... amortization and deficit reduction contribution is a direct result of the asset loss. Also note that $8 million ...

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    • Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
  • Use Of Variable Economic Assumptions For Pension Plans
    run. 724 PANEL DISCUSSION MR. DASKAIS: My primary goal in using variable economic assumptions is ... variable economic assumptions are ancillary to my primary goal of making best estimates. There are several ...

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    • Authors: Richard Daskais, David C Feinstein, John J Haley, John B Thompson
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans