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American Academy of Actuaries Comments on Proposed Actuarial Standard re Plan Amendments (PDF)
American Academy of Actuaries Link to more items from this source
Jan. 3, 2001

Excerpt: In general, we have significant concerns about the proposed ASOP. It does not focus purely on actuarial concepts, which makes us wonder exactly what its purpose is. We suggest stepping back and looking at a bigger picture. We recommend starting with an ASOP that addresses projecting benefits, before narrowing it down to projections in situations where there have been plan amendments.

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