The Fundamentals of Pension Mathematics |
Contents
Introduction | 5 |
Assets | 20 |
The Ultimate Cost of a Pension Plan | 27 |
Copyright | |
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Common terms and phrases
Accrued Benefit Accrued Liability actual salary actuarial assumptions Actuarial Gain actuarial reserve Age Normal Cost amortization amount ANSWERS TO EXERCISES asset gain assumed Attained Age Normal AURG Chapter compound interest contingency theory Cost funding method Credit funding method deductible Deposit Administration determined developed difference dividend employee contributions entrants Entry Age Normal equal equation ERISA Expected Mortality Expected Release Actual Experience Fund formula Frozen Initial Liability Future Normal Costs Future Service Cost gain and loss gain or loss Individual Entry Age Initial Liability funding interest gain Internal Revenue Service Liability funding method Liability Gain loss analysis market value Mort normal cost percentage pension benefit pension plan period Present Value Future Problem Release Actual Release reserve Spread Gain tax-deductible contributions tuarial Unfunded Frozen Initial Unfunded Liability Unit Credit funding valuation date valuation interest rate value of future