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  • Small Pension Plans
    lives. MR. JOSEPH R. MACAULAY: PLAN DESIGN My primary purpose here is to talk about the handling of small ... Within the salary based pension plans there are two primary breakdowns: the career average salary - annually ...

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    • Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
    • Date: May 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
  • Selection of Economic Assumptions For Funding and Accounting Valuations
    below the general market. There are also three primary components of salary scale. Again, we have the ... of them, out of the salary assumption. The most direct relationship between the discount rate and the ...

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    • Authors: Carolyn Abelanet Schrader, Margaret M McDaniel, Tamara Shelton
    • Date: Jun 1994
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Funding Policy for Pension Plans from the Plan Sponsor's Viewpoint
    sometimes in the extreme, this last hat can be in direct conflict with the first two. However, I won't try ... Keith's. I wonder if some of you in the audience would care to comment upon what your perceptions are in the ...

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    • Authors: Keith J Dallas, Richard Daskais, Charles Schaller-Kelly, Murray A Segal
    • Date: May 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding
  • Actuarial Standard on the Selection of Assumptions
    Actuarial Standard on the Selection of Assumptions This panel discussion session reported on ... in practice the actuarial standards might have a direct usefulness in establishing FAS 87 assumptions.

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    • Authors: Lall Bachan, Robert F Drozd, Donald S Grubbs, Silvio Ingui, Dale Lamps, Ralph M Weinberg, Jose Luis Salas Lizaur
    • Date: May 1992
    • Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation