- Froogled By:
- Elias Makere, FSA, MAAA
- Last Froogled:
ASOP 4 | §2.14 | IMMEDIATE GAIN ACTUARIAL COST METHOD
An actuarial cost method under which actuarial gains and losses are included as part of the unfunded actuarial accrued liability of the pension plan, rather than as part of the normal cost of the plan.
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