2014年北美精算师考试大纲已经公布，各协会网站和高顿网校将*9时间发布*7的考试大纲动态。提醒广大考生考前要认清复习脉络。做好考前复习计划和大纲拟定，对于提高大家的备考效率、把握整体节奏、强化心理预期以及理性面对考试结果十分重要。根据协会网站发布的公告整理，2014年北美精算师考试大纲如下所示：
　　retirement income and protect principal? Support your answer.
　　(b) How might the asset classes differ for the participant-directed accounts in the
　　PPA?
　　(c) Identify the fiduciary risks inherent in the new plans.
 
　　3. (8 points) You have been appointed the new actuary for the NOC Full-Time Salaried
　　Pension Plan. Your first task is to prepare a funding valuation as of January 1, 2006.
　　(a) Explain how you would test the census and asset data to assure it is appropriate
　　for the valuation.
　　(b) Evaluate the existing demographic assumptions.
　　COURSE 8: Fall 2005 - 3 - GO TO NEXT PAGE
　　Retirement Benefits,
　　Comprehensive Segment – U.S.
　　Morning Session
　　Questions 1 – 5 pertain to the Case Study
 
　　4. (11 points) NOC has offered an early retirement window to active participants of the
　　Full-Time Hourly Union Pension Plan who are at least age 50 with 10 or more years of
　　service. Employees who accept the window will receive:
　　? 5 extra years of service, for purposes of determining their accrued benefit; and
　　? 5 extra years of age, for purposes of determining their early retirement reduction
　　factor.
　　Five hundred employees accept the early retirement window offer and retire on
　　January 1, 2005.
　　For the 500 employees accepting the window, you are given:
　　? ABO (prior to window) $140,000,000
　　? 2005 Service Cost (prior to window) $ 10,000,000
　　? 2005 Expected Benefit Payments (prior
　　to window)
　　$ 0
　　? ABO (with immediate retirement) $150,000,000
　　? ABO (with immediate retirement and
　　enhanced window benefits)
　　$225,000,000
　　? 2005 Expected Benefit Payments (with
　　immediate retirement and enhanced
　　window benefits)
　　$ 17,000,000
　　The expected future working years for various groups are as follows:
　　? All plan participants: 67,000
　　? All plan participants who accepted the
　　early retirement window: 7,0
　　高顿网校之名人心语：一个人的人生幸福，只靠道德方面的努力是不够的，我们必须经常描绘自己将来的幸福形象，并依靠万能的潜意识来帮忙实现。潜意识一旦接受事情后，就会想尽办法去实现它，之后你只要安心等待,就可以了。——世界著名研究精神法则、潜意识权威 乔瑟夫·摩菲