Document library
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- Author:
- S Haberman; C Day; D Fogarty; M Z Khorasanee; M McWhirter; N Nash; B Ngwira; I D Wright; Y Yakoubov
- Source:
- Sessional meeting paper
A stochastic approach to risk management and decision making in defined benefit pension schemes
The trustees and sponsors of defined benefit schemes rely on the advice of the Scheme Actuary to make important decisions concerning the funding of the scheme, the investment of its assets, and the use of surplus assets to improve benefits. The ... read more >>
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- Author:
- A D Wilkie; H R Waters; S Yang
- Source:
- Sessional meeting paper
Reserving, pricing and hedging for policies with guaranteed annuity options
This paper considers reserving and pricing methodologies for a pensions-type contract with a simple form of guaranteed annuity option. It considers only unit-linked contracts, but the methodologies and, to some extent, the numerical results would apply ... read more >>
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- Author:
- Pensions Board
GN34: Illustration of defined contribution pension benefits. Version 1.1 [adopted by BAS on 19 May 2006]
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. GN34: Illustration of ... read more >>
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- Author:
- Pensions Board
GN3: Retirement benefit schemes - contracting-out certificates for schemes where wind-up commenced before 6 April 1997. Version 3.4. Track changes version
This version of GN3 shows the track changes between versions 3.3 and 3.4. It is not part of the Manual of Actuarial Practice THIS IS A TRACK CHANGES DOCUMENT AND IS NOT PART OF THE MANUAL OF ACTUARIAL PRACTICE 1 of 8 GN3: Retirement Benefit Schemes - ... read more >>
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- Author:
- Pensions Board
GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 2.0. Track changes version
This copy of GN27 shows the track changes between versions 2.0 and 2.1. Version 2.1 came into effect on 13 January 2003 THIS IS A TRACK CHANGES DOCUMENT AND IS NOT PART OF THE MANUAL OF ACTUARIAL PRACTICE 1 of 14 GN 27: Retirement Benefit Schemes - ... read more >>
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- Author:
- Pensions Board
GN34: Illustration of defined contribution pension scheme benefits. Version 1.1. Track changes version
This copy of GN34 shows the track changes between versions 1.0 and 1.1. Version 1.1 came into effect on 13 January 2003 THIS IS A TRACK CHANGES DOCUMENT AND IS NOT PART OF THE MANUAL OF ACTUARIAL PRACTICE 1 of 5 GN34: Illustration of Defined Contribution ... read more >>
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- Author:
- Pensions Board
GN3: Retirement benefit schemes - contracting-out certificates for schemes where wind-up commenced before 6 April 1997. Version 3.4 [adopted by BAS on 19 May 2006]
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. MAP/GN3 V3.4 B3.1 GN3: ... read more >>
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- Author:
- Pensions Board
GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 2.1
This pensions Guidance Note has been retained by the Actuarial Profession. MAP/GN27 V2.1 B27.1 GN 27: Retirement Benefit Schemes - Minimum Funding Requirement Classification Practice Standard MEMBERS ARE REMINDED THAT EVERY GUIDANCE NOTE MUST BE READ IN ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN34: Illustration of defined contribution pension scheme benefits. Version 1.1. Covering letter
This "recommended practice" Guidance Note is intended to ensure that, where an actuary provides an illustration of defined contribution benefits under any pension scheme, the basis used for the illustration is appropriate and sufficient information is ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 2.1. Covering letter
December 2002 To All Members Dear Member GN27: Retirement Benefit Schemes – Minimum Funding Requirement Introduction This Guidance Note sets out the way in which actuarial calculations are performed for the purpose of the Minimum Funding Requirement ... read more >>
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- Author:
- Ronald Bowie
- Source:
- Pensions Board
GN3: Retirement benefit schemes - contracting-out certificates for schemes where wind-up commenced before 6 April 1997. Version 3.4. Covering letter
This Guidance Note assists actuaries signing the various certificates required by the Inland Revenue in relation to the sufficiency of the resources of pension schemes that hold contracted-out rights. The Occupational and Personal Pension Schemes ... read more >>