Sumários
D&D in Pension Funds
13 Novembro 2014, 08:00 • Fátima Pires Lima
Minimum Fund required by the supervisory authority
Solving some exercises.
Pension formula and liability value regarding disability benefits
Vested Rights in pension funds
6 Novembro 2014, 08:00 • Fátima Pires Lima
Solving some exercises.
Classification of the Funding Methods
Factors to take into account when choosing the funding method to use.
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.
Actuarial Funding Methods
23 Outubro 2014, 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
16 Outubro 2014, 08:00 • Fátima Pires Lima
Pension Plans population data
Type of actuarial assumptions need
Factors to take into account when choosing the best estimate for: interest rate, salary scale, inflation, mortality, disability, retirement age, terminations and turnover and population increments.