真题大放送Course8RU(最后一部分)——北美精算师考试SOA是高顿网校小编为您整理的。
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 – U.S.
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,
and th
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