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Patterns of Going Concern Discount Rates
basis. In recent years, solvency has been the primary determinant of contributions, shifting the scrutiny ... objectives that cannot be implemented through direct investments. These are relatively uncommon, and ...- Authors: Douglas Chandler
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Public sector plans
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Interest and Inflation Assumptions in Pension Plan Valuations
of the simplified model are usable if sufficient care is taken in selecting an appropriate differential ... These variables affect pension costs through their direct effect on the benefit form and the funding pattern ...- Authors: Richard Kischuk
- Date: Oct 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues
ket or some market-related method. There is no direct relationship between the market's short-term outlook ... final five year average pay minus 1 percent of primary Social Security times years of service (Tables ...- Authors: Vincent Amoroso, Edward W Brown, Yuan Chang, Robert P Ford, Jeff Furnish, Michael J Gulotta, John J Haley, Application Administrator, Michael Krosky, Martin A Pepper, Patricia Conger, Neela Ranade, A Frederick Rohlfs, William E Schroeder, T Thomas Simester, Susan M Smith, Ailey Bailin, Richard L. Helms
- Date: Oct 1985
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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Modeling Flexible Benefit Selection
of their (and sometimes their family's) medical care. The insurance benefits may require the payment ... in which group members obtain health care from licensed health care providers and then are reimbursed ...- Authors: Charles S Fuhrer, Arnold Shapiro
- Date: Oct 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension finance
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Modified Cost Methods for Small Pension Plans
a subjective classification scheme ~8 for the primary ERISA actuarial cost methods. 19 Consideration ... unsatisfactory with respect to robustness. Its primary attribute is flexibility. Comment The criteria ...- Authors: Arnold Shapiro
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Assumptions and methods
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2003 SOA Pension Plan Turnover Study - Summary and Practical Guidance
2003 SOA Pension Plan Turnover Study - Summary and Practical Guidance This summary is intended ... 08 * Retirement rates are not recommended for direct application in any one plan as they reflect rates ...- Authors: Edward Frees
- Date: Jan 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Assumptions and methods
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Variability of Pension Contributions and Fund Levels with Random and Autoregressive Rates of Return
Variability of Pension Contributions and Fund Levels with Random and Autoregressive Rates ... aggregate method, the overal l contr ibut ion is direct ly related to the di f ference between the present ...- Authors: Steven Haberman
- Date: Jan 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Assumptions and methods