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标题: Pension Questions [打印本页]

作者: Benjiko    时间: 2013-4-2 12:37     标题: Pension Questions

What are examples of Actuarial Gain?
WHat are examples of Acuarial Loss?
What are examples of Prior Service Gain?
What are exampes of Priot Service Loss?
Thanks
作者: AnalystAlan    时间: 2013-4-2 12:37

actuarial gain/loss. Change my assumption of compensation growth rate from 4% to 5%. PBO goes from $1,000,000 to $1,500,000. acutarial loss of $500k
prior service gain/loss: we are changing pension to give employees 50% of their final salary instead of 40%. PBO goes up $500k.




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