Froogle | ASOP 4 | Section 3.3

The actuary should reflect the purpose of the measurement.

Examples of measurement purposes include the following:

a. determining periodic costs or actuarially determined contributions;

b. assessing funded status;

c. pricing benefit provisions;

d. comparing benefit provisions between plans;

e. determining withdrawal liabilities or benefit plan settlements; and

f. measuring pension obligations for plan sponsor mergers and acquisitions.

3.3.1 Projected or Point-in-Time Measurements

The actuary should consider using different assumptions or methods for measurements projected into the future versus point-in-time measurements.

3.3.2 Uncertainty or Risk

The actuary should refer to the guidance on uncertainty and risk in ASOP No. 41 and ASOP No. 51, Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining Pension Plan Contributions.

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Froogle 1.1.1.7

ASOP 4 | §3.3 | PURPOSE OF THE MEASUREMENT

3.3.1 Projected or Point-in-Time Measurements

3.3.2 Uncertainty or Risk

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