Sumários
Liabilities regarding Vested Rights
9 Novembro 2017, 08:00 • Fátima Pires Lima
Solving some exercises.
Pension plans classification accordance with the vested rights.
Liabilities values regarding vested rights benefits provide by the pension fund.
Vested rights benefits contributions and normal funding, according with several different funding methods (annual premium, individual level premium as a % of the wage and as a fixed amount and unit credit method).
Liabilities values regarding participants who had already terminated their services.
Actuarial Funding Methods
26 Outubro 2017, 08:00 • Fátima Pires Lima
Actuarial funding Methods: Pay as you go; Initial Funding; Terminal Funding; Entry age as a percentage of wages and as a fixed value, Individual level Premium, Unit Credit projected and non projected.
Individual Attained Age, Aggregate, Attained age, and other methods.
Actuarial Funding Methods
19 Outubro 2017, 08:00 • Fátima Pires Lima
Type of actuarial assumptions needed
Factors to take into account when choosing the best estimate for: interest rate, salary scale, inflation, mortality, disability and retirement age.
Factors to take into account when choosing the best estimate for: terminations and turnover and population increments.
Pension fund Decrements
12 Outubro 2017, 08:00 • Fátima Pires Lima
Common states and decrements
Multiple state models
Multiple decrements models
Solving some exercises
Pension Plans population data