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Variable Annuity Plans (PDF)
First Actuarial Consulting Team [FACT] 
May 9, 2023 "In this type of plan, the accrued benefit will increase or decrease based on the investment performance of the plan. This paper will discuss the mechanics of how this plan works as well as the pros and cons of the plan design. [The authors] also discuss a variety of plan options that can be used to tweak the performance of the plan as well as control the level of risk and who is primarily responsible for the underlying risks." |
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