Actuarial methods in defined benefit pension plans primer
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract light blue image
Resources

Actuarial methods in defined benefit pension plans primer

1 year ago · 298.3 KB Download

FIRM MEMBER

EXCLUSIVE

This Employee Benefit Plan Audit Quality Center (EBPAQC) primer was developed to provide Center a general understanding of the actuarial method and assumptions used in measuring the actuarial present value of accumulated plan benefits under FASB ASC 960, Employee Benefit Plan Accounting—Defined Benefit Pension Plans.

This primer addresses:

  • accumulated plan benefits

  • the actuarial method

  • actuarial valuation

  • actuarial valuation inputs (including plan provisions and census data)

  • actuarial assumptions (including economic and demographic assumptions)

  • the actuarial valuation report

Download the EBPAQC Primer on DB Pension Plans

File name: ebpaqc-primer-actuarial-method-and-assumptions.pdf

Reserved for FIRM MEMBERS

Already an Employee Benefit Plan Audit Quality Center member?

Log in with your AICPA account
 
Forgotten email
Forgotten password

Not an EBPAQC member?

Discover the benefits of AICPA membership and Employee Benefit Plan Audit Quality Center firm membership. To gain access to exclusive content, your first step is to join the AICPA.

Learn more

Related content