真题系列Course8RC（Part three）——北美精算师考试SOA，这些是很重要的考点，请大家时刻拿出来背诵。
　　ndow: 7,000
　　Calculate the revised 2005 pension expense assuming no change in 2005 expected
　　contributions to the plan.
　　COURSE 8: Fall 2005 - 4 - STOP
　　Retirement Benefits,
　　Comprehensive Segment – Canada
　　Morning Session
　　Questions 1 – 5 pertain to the Case Study
 
　　5. (11 points) NOC’s Chief Financial Officer is proposing selling bonds at an annual yield
　　of 4% and contributing the proceeds to the Full-Time Hourly Union Pension Plan.
　　Analyze the advantages and disadvantages of this proposal from the perspective of
　　management, employees, owners, and other stakeholders.
 
　　6. (11 points) A country with no social security or private pension system is considering
　　adopting one of the following:
　　? A mandatory social security retirement program; or
　　? Government incentives to employers for sponsoring their own retirement
　　programs.
　　Compare and contrast these two proposals from the perspective of employees, employers,
　　高顿网校之短句汇编：要成功不需要什么特别的才能，只要把你能做的小事做得好就行了。——维龙