*7最权威的北美精算师考试辅导讲义和笔记——往年真题November2003Course8RU（五）——SOA精算师考试，就在高顿网校！
　　Afternoon Session
　　All Questions pertain to the Case Study
 
　　9. (15 points) NOC is purchasing a refinery from ABC Company, and will offer
　　employment to all of the employees at the refinery. All refinery employees are members
　　of the ABC Refinery Pension Plan and the ABC Refinery Post-Retirement Medical plan.
　　There are no other members of these plans.
　　You are given:
　　Provisions of the ABC Refinery Plans
　　The ABC Refinery Pension Plan provisions are as follows:
　　?  Normal Retirement Age: Age 65
　　?  Early Retirement Age: Age 60
　　?  Normal Retirement Benefit: 1.75% of final earnings times years of service
　　?  Early Retirement Reduction: Actuarially equivalent
　　?  Normal Form of Benefit: If married, 50% joint & survivor, without
　　reduction. If not married, single life annuity
　　?  Post-Retirement Indexing: Lesser of 1% or CPI
　　?  Termination and Pre-Retirement Death Benefits: Lump sum value of the
　　accrued benefit, excluding indexation.
　　The ABC Refinery Post-Retirement Medical Plan provisions are exactly the same
　　as NOC’s.
 
　　COURSE 8: Fall 2003 -10- GO TO NEXT PAGE
　　Retirement Benefits,
　　Comprehensive Segment – U.S.
　　Afternoon Session
　　All Questions pertain to the Case Study
　　9. Continued
　　January 1, 2003 Membership Data – ABC Refinery Plans
　　高顿网校之名人信念：如果一个人不知道他要驶向哪个码头，那么任何风都不会是顺风。——小塞涅卡