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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 ...- 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
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Cash Balance Plans
defined contributionprogram, and therefore taking care of the more highly compensated individuals. You ... said all of that, we turn to really what are the primary attractions. From the employee standpoint, I think ...- Authors: Stephen J Gould, William N Kuendig, John F Woyke
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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What’s New in Germany—Understanding CTA and Pensionsfonds
pension vehicles (support funds, Pensionskassen, direct insurances and also reinsurance contracts for ... billion of €450 billion) are instead financed by direct employer commitments in which the employer pays ...- Authors: Raimund Rhiel
- Date: Aug 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design