高顿网校小编热心提醒：请看到此贴的亲们把握好精算师北美考试真题荟萃Course8PNovember2001（第三节内容），就是把握好了北美精算师考试的未来。
　　5. (6 points) Your client sponsors a non-contributory defined benefit pension plan.
　　You are given:
　　Plan Provisions
　　Retirement benefit: 1.5% of career average earnings
　　Normal form of payment: Life only, payable monthly in advance
　　Normal retirement age: 65
　　Earliest retirement age: 55
　　Early retirement reduction: 3% per year that retirement precedes age 65
　　Actuarial Assumptions
　　Interest rate: 6.5% per annum
　　Salary increase rate: 4.0% per annum
　　Retirement age: 60
　　Pre-retirement decrements: None
　　Actuarial value of assets: Market value
　　&& a60
　　b12g = 11.4
　　Assets at January 1, 2001 equal the January 1, 2001 Unit Credit accrued liability.
　　Participant data as at January 1, 2001
　　Members Age
　　Service
　　(Years)
　　2001
　　Earnings Accrued Benefit
　　J 41 11 $50,000 $6,000
　　K 53 18 60,000 12,000
　　(a) Determine the normal cost under the Frozen Initial Liability method given that
　　this method was adopted on January 1, 2001.
　　(b) Determine the normal cost under the Individual Aggregate cost method, assuming
　　that assets allocated to each member equal their respective Unit Credit accrued
　　liability.
　　Show all work.
　　没有人陪你走一辈子，所以你要适应孤独，没有人会帮你一辈子，所以你要奋斗一生。——高顿网校淳淳教诲

 

 
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