Sumários
D&D in Pension Funds
12 Novembro 2015, 08:00 • Fátima Pires Lima
Pension formula and liability value regarding disability benefits
Normal funding and Normal contributions regarding D&D benefits, according with an annual premium, a fixed contribution as a percentage of salary, a fixed contribution in value and the projected unit credit method.
Vested Rights in pension funds
5 Novembro 2015, 08:00 • Fátima Pires Lima
Pension plans classification accordance with the vested rights.
Vested rights benefits formulas and corresponding liabilities.
Vested rights benefits contributions and normal funding, according with an annual premium, a fixed contribution as a percentage of salary, a fixed contribution in value and the projected unit credit method.
Liabilities regarding the participants who had already terminated their services.
Solving some Exercises.
Actuarial Funding Methods
22 Outubro 2015, 08:00 • Fátima Pires Lima
Actuarial funding Methods: Individual level Premium, Unit Credit projected and non projected, Individual Attained Age, Aggregate, Attained age, and other methods.
Solving some exercises.
Actuarial Funding Methods
15 Outubro 2015, 08:00 • Fátima Pires Lima
Factors to take into account when choosing the best estimate for: salary scale, inflation, mortality, disability, retirement age, terminations and turnover and population increments.
Actuarial funding Methods: Pay as you go; Initial Funding; Terminal Funding; Entry age as a percentage of wages and as a fixed value.