2003年11月份精算师SOA北美真题Course8RC（第三节课），速速前来领取！北美精算师*7最权威的考试大纲和真题尽在高顿网校！
　　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 – Canada
　　Afternoon Session
　　All Questions pertain to the Case Study
 
　　9. Continued
　　January 1, 2003 Membership Data – ABC Refinery Plans
　　The membership demographics of the refinery’s employees are described in the
　　following table:
　　Age 5 years
　　of service
　　5-10 years
　　of service
　　10 years
　　of service
　　Total
　　55 # Participants
　　Avg Salary
　　50
　　40,000
　　100
　　42,000
　　50
　　46,000
　　200
　　42,500
　　55-65 # Participants
　　Avg Salary
　　500
　　44,000
　　1,500
　　48,000
　　2,500
　　50,000
　　4,500
　　51,444
　　65 # Participants
　　Avg Salary
　　150
　　47,000
　　350
　　52,000
　　250
　　57,000
　　750
　　52,667
　　Total # Participants
　　Avg Salary
　　700
　　44,357
　　1,950
　　48,410
　　2,800
　　55,018
　　5,450
　　51,284
　　The ABC Refinery Plans have no retirees.
 
　　COURSE 8: Fall 2003 -11- GO TO NEXT PAGE
　　Retirement Benefits,
　　Comprehensive Segment – Canada
　　Afternoon Session
　　All Questions pertain to the Case Study
　　许多人以为，两个人熟悉的像亲人就没爱情了。其实爱到平淡，才是一生的开始。浓烈的爱往往是流动的，爱你也会爱别人。所以重要的不是爱上你，而是只爱你一个。重要的不是爱有多深，而是能爱到底。找人恋爱很容易，难的是一辈子。所以请记住这句话：爱到亲人，才是永恒。——高顿网校唯美语句

 

 
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