Pension mathematics with numerical illustrations

書誌事項

Pension mathematics with numerical illustrations

Howard E. Winklevoss

Published by Pension Research Council, Wharton School of the University of Pennsylvania and University of Pennsylvania Press, c1993

2nd ed

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

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.

目次

List of Tables List of Figures Foreword from the First Edition Preface Ch. 1. Pension Plan Benefits Ch. 2. Actuarial Assumptions Ch. 3. Basic Actuarial Functions Ch. 4. Pension Plan Population Theory Ch. 5. Pension Liability Measures Ch. 6. Normal Costs Ch. 7. Supplemental Costs Ch. 8. Ancillary Benefits Ch. 9. Multiple Retirement Ages Ch. 10. Statutory Funding Requirements Ch. 11. Pension Accounting Ch. 12. Alternative Actuarial Assumptions Ch. 13. Alternative Plan Benefits Ch. 14. Funding Policy Ch. 15. Investment Policy: Asset Allocation Ch. 16. Funding and Accounting for Retiree Health Benefits Glossary of Mathematical Notation Index

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