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Practice Note: Gain/Loss Analysis for Pension Plans (PDF)
Pension Committee of the American Academy of Actuaries Link to more items from this source
Aug. 12, 2025

20 pages. "Actuaries use many assumptions when calculating the liability for a pension plan. The liability measurement depends heavily on those assumptions. A gain/loss analysis quantifies the financial effect of the difference between the plan's anticipated experience and actual experience for the previous year."  MORE >>

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