Category Archives: Defined Benefit Plan

Disclosure & Reasonableness of Actuarial Assumptions

Disclosure & Reasonableness of Actuarial Assumptions in DB and CB Plans

Actuarial equivalent means that the present value of the total amounts expected to be received under two different forms of payment are equal, based on mortality and interest assumptions specified under the pension plan.a plan is permitted to use alternative actuarial assumptions as long as they are reasonable.

Feb 19, 2019

A number of class-action lawsuits are currently testing actuarial equivalents in pension plans. This important issue may be resolved in the circuit courts or go all the way up to the...

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