ASOP 4
MEASURING PENSION OBLIGATIONS AND DETERMINING PENSION PLAN COSTS OR CONTRIBUTIONS
(Table of Contents)
| Passage | Title |
|---|---|
| Entire Section | Introduction |
| §0.0 | Transmittal Memorandum |
| §0.1 | Authors |
| Passage | Title |
|---|---|
| Entire Section | Section 1 (Purpose, Scope, Cross References, and Effective Date) |
| §1.1 | Purpose |
| §1.2 | Scope |
| §1.3 | Cross References |
| §1.4 | Effective Date |
| Passage | Title |
|---|---|
| Entire Section | Section 2 (Definitions) |
| §2.0 | Intro to Section 2 |
| §2.1 | Actuarial Accrued Liability |
| §2.2 | Actuarial Cost Method |
| §2.3 | Actuarial Present Value |
| §2.4 | Actuarial Present Value of Projected Benefits |
| §2.5 | Actuarial Valuation |
| §2.6 | Actuarially Determined Contribution |
| §2.7 | Amortization Method |
| §2.8 | Contribution Allocation Procedure |
| §2.9 | Cost Allocation Procedure |
| §2.10 | Expenses |
| §2.11 | Funded Status |
| §2.12 | Funding Valuation |
| §2.13 | Gain and Loss Analysis |
| §2.14 | Immediate Gain Actuarial Cost Method |
| §2.15 | Market-Consistent Present Value |
| §2.16 | Measurement Date |
| §2.17 | Normal Cost |
| §2.18 | Output Smoothing Method |
| §2.19 | Participant |
| §2.20 | Periodic Cost |
| §2.21 | Plan Provisions |
| §2.22 | Prescribed Assumption or Method Set by Another Party |
| §2.23 | Prescribed Assumption or Method Set by Law |
| §2.24 | Spread Gain Actuarial Cost Method |
| Passage | Title |
|---|---|
| Entire Section | Section 3 (Analysis of Issues and Recommended Practices) |
| §3.1 | Overview |
| §3.2 | General Procedures |
| §3.3 | Purpose of the Measurement |
| §3.4 | Measurement Date Considerations |
| §3.5 | Plan Provisions |
| §3.6 | Data |
| §3.7 | Other Information from the Principal |
| §3.8 | Assumptions |
| §3.9 | Measuring the Value of Accrued or Vested Benefits |
| §3.10 | Market-Consistent Present Values |
| §3.11 | Low-Default-Risk Obligation Measure |
| §3.12 | Relationship between Asset and Obligation Measurement |
| §3.13 | Actuarial Cost Method |
| §3.14 | Amortization Method |
| §3.15 | Asset Valuation Method |
| §3.16 | Output Smoothing Method |
| §3.17 | Allocation Procedure |
| §3.18 | Consistency between Contribution Allocation Procedure and the Payment of Benefits |
| §3.19 | Implications of Contribution Allocation Procedure or Funding Policy |
| §3.20 | Contribution Lag |
| §3.21 | Reasonable Actuarially Determined Contribution |
| §3.22 | Gain and Loss Analysis |
| §3.23 | Volatility |
| §3.24 | Assessment of Assumptions and Methods Not Selected by the Actuary |
| §3.25 | Approximations and Estimates |
| §3.26 | Documentation |
| Passage | Title |
|---|---|
| Entire Section | Section 4 (Communications and Disclosures) |
| §4.1 | Required Disclosures in an Actuarial Report |
| §4.2 | Disclosures in an Actuarial Report about Assumptions or Methods Not Selected by the Actuary |
| §4.3 | Additional Disclosures in an Actuarial Report |
| §4.4 | Confidential Information |
| Passage | Title |
|---|---|
| All Commentary | Comments on the Exposure Draft and Responses |
| §0.0 | Intro to the ASOP Commentary |
| Cmmtry §1 | Comments & Responses on Section 1 of the Exposure Draft |
| Cmmtry §1.2 | Comment on Section 1.2 |
| Cmmtry §2 | Comments & Responses on Section 2 of the Exposure Draft |
| Cmmtry §2.8 | Comment on Section 2.8 |
| Cmmtry §2.9 | Comment on Section 2.9 |
| Cmmtry §3 | Comments & Responses on Section 3 of the Exposure Draft |
| Cmmtry §3.2 | Comment on Section 3.2 |
| Cmmtry §3.4 | Comment on Section 3.4 |
| Cmmtry §3.8 | Comment on Section 3.8 |
| Cmmtry §3.9 | Comment on Section 3.9 |
| Cmmtry §3.10 | Comment on Section 3.10 |
| Cmmtry §3.11 | Comment on Section 3.11 |
| Cmmtry §3.14 | Comment on Section 3.14 |
| Cmmtry §3.17 | Comment on Section 3.17 |
| Cmmtry §3.19 | Comment on Section 3.19 |
| Cmmtry §3.21 | Comment on Section 3.21 |
| Cmmtry §3.22 | Comment on Section 3.22 |
| Cmmtry §3.26 | Comment on Section 3.26 |
| Cmmtry §4 | Comments & Responses on Section 4 of the Exposure Draft |
| Cmmtry §4.1 | Comment on Section 4.1 |
Feel free to use any/all of its sections throughout your financial/insurance/actuarial life.
Sincerely,
www.FroogleMe.com
