'Normal cost' presentation slideshows

Kentucky Retirement Systems Overview

Kentucky Retirement Systems Overview. Presented to the Blue Ribbon Commission on Public Employees Retirement Systems May 14, 2007 by William P. Hanes, Esq. Executive Director, Kentucky Retirement Systems. Kentucky Retirement Systems (KRS) Facts.

804 views • 60 slides

Trusting Your Trust Fund Part 2

Trusting Your Trust Fund Part 2. Mark D. Abrahams, CPA President, The Abrahams Group President, AFS Associates MGFOA May 9, 2012. Agenda. To get the practical overview of the proper structure for an OPEB Irrevocable Trust and what should be done about the accounting for an OPEB liability

859 views • 58 slides

NCCMP Update The Pension Protection Act of 2006

NCCMP Update The Pension Protection Act of 2006. Presented to: Sheet Metal and Air Conditioning Contractors National Association 2006 Convention October 9, 2006 By: Randy G. DeFrehn Executive Director, nccmp. What is the NCCMP?.

671 views • 50 slides

Actuarial 101

565 views • 44 slides

Resource Allocation

928 views • 40 slides

Resource Allocation

766 views • 40 slides

Experience Studies 101

Experience Studies 101. Presented by Daniel Wade, FSA, EA, MAAA June 23, 2010. Overview. What is an Actuarial Valuation? What is studied during an Experience Study? How are actuarial assumptions developed? When is an Experience Study performed? Analysis of individual assumptions.

424 views • 32 slides

Risk-Based Supervision of Private Pension Plans

420 views • 25 slides

Pension Facts and Figures

Pension Facts and Figures. SEIU Public Pension Conference Washington DC February 24-25, 2011. What is All the Fuss About?. The average public employee pension benefit is reasonable: $22,600 Most members contribute 5% to 10% of pay to their pension The normal cost for most employers is

303 views • 24 slides

Presented By: Frances Rogers

407 views • 24 slides

GASB 45 Implementation Options

GASB 45 Implementation Options. ACBO Fall Conference October 16, 2008 Presented by Geoffrey L. Kischuk, FSA, MAAA, FCA Total Compensation Systems, Inc. GASB 45 Implementation Options. Must be elected at implementation Should reflect past practices Should reflect future intentions

418 views • 23 slides

Product and Service Costing: Job-Order System

5. CHAPTER. Product and Service Costing: Job-Order System. 1. OBJECTIVE. Characteristics of the Production Process. Manufacturing Firms versus Service Firms. Manufacturing firms Combines direct materials, direct labor, and overhead to produce a new product. Service firms

449 views • 23 slides

LAPERS Seminar 2015

LAPERS Seminar 2015. Actuarial Assumptions and Methods : What is Reasonable ?. John Garrett, ASA, MAAA, FCA Principal and Consulting Actuary Cavanaugh Macdonald Consulting, LLC. Perception of the Actuarial Valuation. Actuary. Population Data. Contribution Rates. Plan

221 views • 22 slides

Project Crashing

Project Crashing. Crashing means shortening duration of activities Because some activities were delayed Or client is willing to pay more for earlier completion Crashing changes the schedule for remaining activities It has impact on schedules for all the subcontractors

3.77k views • 22 slides

CalPERS Update on Impacts of AB 340

364 views • 20 slides

SIUE Town Hall Presentation 4.24.13

SIU President Glenn Poshard. SIUE Town Hall Presentation 4.24.13. How the Budget is Developed. State Budget

246 views • 19 slides

ORP Contribution Concepts IFS-Sponsored Presentation

184 views • 11 slides

Retirement Plan Problems: A Review and an Update With Comments on Emerging Legislation

Retirement Plan Problems: A Review and an Update With Comments on Emerging Legislation January 2014. Colloquial, Real-World Definitions Member Contribution: The amount deducted for retirement from your paycheck (8% minus a 0.05% service charge); 7.95% reaches your account(s).

241 views • 7 slides

Influence Chart 2.1: Boeing

Influence Chart 2.1: Boeing. Choice of New Plane. Price. Airline Economics. Revenue. Airbus Products. Units Sold. Long-term Profit. Existing Fleets. Cost. Demand for Seats. Airline Regulation. Development Cost. Production Cost. Ticket Prices. Flying Population.

947 views • 5 slides

2013 SALGBA Regional Conference Change in GASB Liability Rules

2013 SALGBA Regional Conference Change in GASB Liability Rules. Alisa Bennett Cavanaugh Macdonald Consulting September 9, 2013. Why are there GASB standards?.

76 views • 0 slides