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American Academy of Actuaries Comment Letter to Actuarial Standards Board on Proposed Revisions to Actuarial Standard of Practice (ASOP) No. 27, Selection of Economic Assumptions for Measuring Pension Obligations (PDF)
American Academy of Actuaries 
[Opinion] June 3, 2012 "There are numerous instances in which the exclusive use of the word 'pension' makes the application of the standard to retiree group benefit practice tenuous. We encourage the ASB to clarify in this ASOP that mastery of pension practice is not the same as mastery of retiree group benefit practice (or vice versa).... In addition, Section 1.1.c. indicates that the purpose of the standard is to enhance those provisions of ASOP No. 6 that relate to the selection and use of economic assumptions.... There are a number of economic assumptions important to retiree health benefit measurement (most obviously, health care cost trend) that are not mentioned in ASOP No. 27." MORE >> |
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