Authors: Howard E. Winklevoss
ISBN-13: 9780812231960, ISBN-10: 0812231961
Format: Hardcover
Publisher: University of Pennsylvania Press, Inc.
Date Published: March 1993
Edition: 2nd Edition
From the Pension Research Council of the Wharton School
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. Co-published with the Pension Research Council, Wharton School of the U. of Pennsylvania. Annotation c. Book News, Inc., Portland, OR (booknews.com)
List of Tables | ||
List of Figures | ||
Foreword from the First Edition | ||
Preface | ||
Ch. 1 | Pension Plan Benefits | 1 |
Ch. 2 | Actuarial Assumptions | 12 |
Ch. 3 | Basic Actuarial Functions | 31 |
Ch. 4 | Pension Plan Population Theory | 56 |
Ch. 5 | Pension Liability Measures | 68 |
Ch. 6 | Normal Costs | 79 |
Ch. 7 | Supplemental Costs | 96 |
Ch. 8 | Ancillary Benefits | 114 |
Ch. 9 | Multiple Retirement Ages | 126 |
Ch. 10 | Statutory Funding Requirements | 139 |
Ch. 11 | Pension Accounting | 176 |
Ch. 12 | Alternative Actuarial Assumptions | 203 |
Ch. 13 | Alternative Plan Benefits | 218 |
Ch. 14 | Funding Policy | 226 |
Ch. 15 | Investment Policy: Asset Allocation | 242 |
Ch. 16 | Funding and Accounting for Retiree Health Benefits | 254 |
Glossary of Mathematical Notation | 283 | |
Index | 303 |