Pension Plan Valuation PDF Download
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Author | : Charles Jeszeck |
Publisher | : |
Total Pages | : 95 |
Release | : 2014-12-02 |
Genre | : |
ISBN | : 9781457858727 |
Download Pension Plan Valuation Book in PDF, ePub and Kindle
Traditional defined benefit (DB) plans remain an essential source of retirement income, with tens of millions of Americans relying on them for retirement security. As of 2011, state and local government sector DB plans covered over 28 million participants, many of whom were not eligible for Social Security, and private sector DB plans covered more than 40 million Americans. DB plans use interest rates to "discount," or determine the current value, of estimated future benefits. Experts in the U.S. have disagreed on both the approach that should be taken by plans to determine a discount rate and the appropriate rate to be used. Different discount rates can create large differences in the valuation of a plan's obligations, which in turn can lead various stakeholders to draw different conclusions about a plan's health, the value of a plan's benefits, and the contributions required to fund them. This report addresses (1) the significance of differences in approaches used to determine discount rates among public and private plans; (2) purposes for measuring the value of a plan's future benefits and key considerations for determining discount rate policy; and (3) approaches selected countries have taken to choose discount rates. Tables and figures. This is a print on demand report.
Author | : Mark K. Altschuler |
Publisher | : Wolters Kluwer |
Total Pages | : 836 |
Release | : 2013-01-01 |
Genre | : Law |
ISBN | : 1454825839 |
Download Value of Pensions in Divorce Book in PDF, ePub and Kindle
Value of Pensions in Divorce, Fifth Edition provides guidelines for financial advisors, divorce attorneys, and pension actuaries through every stage of the pension valuation process - from preliminary client interview to review of pension valuation reports, drafting of qualified domestic relations orders (QDROs), and cross-examination of expert witnesses. Mathematics are kept to a minimum, and legal principles and concepts of pension valuation are translated into plain English and illustrated with examples, sample court orders, and pension documents. Value of Pensions in Divorce includes detailed explanations and examples, as well as updates on standard topics. It introduces new approaches and new concepts relevant to everyday practice. It also offers practical applications of the values, allocations, and settlements of pensions in marital dissolutions. Features include: Statutory case law and references where appropriate The andquot;whyandquot; and andquot;howandquot; of pensions of all kinds Detailed actuarial valuations of pensions Sample QDROs An extensive Glossary And more!
Author | : Patricia Edwards |
Publisher | : Nova Science Publishers |
Total Pages | : 0 |
Release | : 2015 |
Genre | : Business enterprises |
ISBN | : 9781634832380 |
Download Pension Plan Valuation Book in PDF, ePub and Kindle
A pension is a voluntary benefit offered by employers to assist employees in providing for their financial security in retirement. Public and private sector defined benefit pension plans are subject to different rules and guidance regarding discount rates -- interest rates used to determine the current value of estimated future benefit payments. This book addresses the significance of differences in approaches used to determine discount rates among public and private plans; purposes for measuring the value of a plan's future benefits and key considerations for determining discount rate policy; and approaches selected countries have taken to choose discount rates.
Author | : Florida. Office of Program Policy Analysis and Government Accountability |
Publisher | : |
Total Pages | : 52 |
Release | : 2004 |
Genre | : Florida |
ISBN | : |
Download Florida Retirement System Pension Plan Fully Funded and Valuation Met Standards Book in PDF, ePub and Kindle
Author | : U.s. Government Accountability Office |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 96 |
Release | : 2017-07-26 |
Genre | : |
ISBN | : 9781973954996 |
Download Pension Plan Valuation Book in PDF, ePub and Kindle
" Defined benefit plans use interest rates to "discount," or determine the current value, of estimated future benefits. Experts in the United States have disagreed on both the approach that should be taken by plans to determine a discount rate and the appropriate rate to be used. Different discount rates can create large differences in the valuation of a plan's obligations, which in turn can lead various stakeholders to draw different conclusions about a plan's health, the value of a plan's benefits, and the contributions required to fund them. As requested, GAO examined different approaches used to determine the discount rate. This report addresses (1) the significance of differences in approaches used to determine discount rates among public and private plans; (2) purposes for measuring the value of a plan's future benefits and key considerations for determining discount rate policy; and (3) approaches selected countries have taken to choose discount rates. For this review, GAO analyzed provisions in relevant federal laws and regulations, as well as financial reporting and actuarial standards. GAO also reviewed relevant literature and interviewed experts, including experts in Canada, the Netherlands, and the United Kingdom-countries with significant defined benefit systems...
Author | : Florida. Office of Program Policy Analysis and Government Accountability |
Publisher | : |
Total Pages | : 82 |
Release | : 2010 |
Genre | : Florida |
ISBN | : |
Download Florida Retirement System Pension Plan Valuation Met Standards Book in PDF, ePub and Kindle
Author | : Howard E. Winklevoss |
Publisher | : University of Pennsylvania Press |
Total Pages | : 342 |
Release | : 1993-03-29 |
Genre | : Business & Economics |
ISBN | : 9780812231960 |
Download Pension Mathematics with Numerical Illustrations Book in PDF, ePub and Kindle
A text that quantifies and provides new or improved actuarial notation for long recognized pension cost concepts and procedures and, in certain areas, develops new insights and techniques. With the exception of the first few chapters, the text is a virtual rewrite of the first edition of 1977. Among the major additions are chapters on statutory funding requirements, pension accounting, funding policy analysis, asset allocation, and retiree health benefits.
Author | : Jun Peng |
Publisher | : CRC Press |
Total Pages | : 286 |
Release | : 2008-08-21 |
Genre | : Political Science |
ISBN | : 0849305519 |
Download State and Local Pension Fund Management Book in PDF, ePub and Kindle
Intense media coverage of the public pension funding crisis continues to fuel heightened awareness in and debate over public pension benefits. With over $3 trillion in assets currently under management, the ramifications of poor oversight are severe. It is important that practitioners, researchers, and taxpayers be well-advised regarding any concer
Author | : William H. Aitken |
Publisher | : |
Total Pages | : 405 |
Release | : 1996 |
Genre | : Pensions |
ISBN | : 9781566982009 |
Download A Problem-solving Approach to Pension Funding and Valuation Book in PDF, ePub and Kindle
Author | : Barbara Bovbjerg |
Publisher | : DIANE Publishing |
Total Pages | : 20 |
Release | : 2010-11 |
Genre | : Business & Economics |
ISBN | : 1437936520 |
Download Defined Benefit Pension Plans: Plans Face Valuation and Other Challenges When Investing in Hedge Funds and Private Equity Book in PDF, ePub and Kindle