Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Actuarial Practice Note (Exposure Draft): Variable Annuity Plans (PDF)|
Pension Committee of the American Academy of Actuaries
Dec. 11, 2015
41 pages. "[This practice note provides] information to actuaries on current and emerging practices for measuring obligations of defined benefit pension plans that include variable annuity benefits. Cash balance plans that credit market rates of return are closely related, but are not addressed in this practice note.... This practice note addresses several topics that have not yet been formally and explicitly addressed by the [IRS, DOL, FASB] and the [Actuarial Standards Board (ASB)]."
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