ASOP 27 Example

[Guest PensionNW]

Section 3.6.2.(a) of ASOP 27 describes the building block method for determining a range of interest rate estimates and 3.6.2.(B) describes the cash flow matching method.

I remember reading something during 2001 that had numerical examples of these methods. Specifically I remember an example of constructing an interest rate range for a one employee DB plan.

The problem is, of course, I cannot remember where I saw this example.

Can anyone out there help me out?

Thanks.

[Guest merlin]

It was a Pension Practice Counsil Practice note published in May,2001 by the American Academy of Actuaries. The title was "Selecting and Documenting Investment Return Assumptions."

[david rigby]

http://www.actuary.org/pdf/practnotes/pension_0501.pdf

[Guest PensionNW]

And I found the Practice Note stuck in the back cover of the first volume of my standards. I went through both volumes yesterday but somehow did not see this.

Thanks for the help.