Canada Pension Plan Actuarial Adjustment
Factors Study, Actuarial Study No.
That, alongwith a non-cash actuarial adjustment
to the Postal Service's workers' compensation costs, is entirely responsible forthe $3.
45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, presumed that it would be impractical for employers to obtain the actual amount of the actuarial adjustment
Our measure is the risk premium for the specific subscriber because the actuarial adjustment
is specific to the age and health of the subscriber.
Finally, Guillmette believes a proposal to increase the actuarial adjustment
factor used to increase the retirement pensions of those who retire after 65 years of age would provide "a clear incentive to delay retirement.
Monks asserted that the appropriate remedy under ERISA was to elect between (1) his monthly benefit as it continued to accrue under the plan with the two additional years of service (with no actuarial adjustment
to reflect the shorter life expectancy and payout period) and (2) the adjusted value of his monthly benefit computed as of his normal retirement date (ignoring the two additional years of service), actuarially adjusted to reflect that the expected payout period would be shorter (due to his shorter life expectancy).
7 million after-tax favorable actuarial adjustment
to self-insurance reserves due to a decline in Workers' Compensation claims and lower costs per claim.
One solution to this problem would be to shelter the actuarial adjustment
in CPP/QPP payments from the GIS clawback.
Likewise, if benefits begin after age 65, the limit will be increased by actuarial adjustment
Second quarter earnings results benefited from an unplanned actuarial adjustment
to prior years' workers' compensation and other insurance claim reserves of approximately $0.
1 million pre-tax positive actuarial adjustment
to its self-insurance reserves for Workers' Compensation and the continued progress the Company has made on its initiatives.
A fourth proposal would increase the actuarial adjustment
factor used to increase the retirement pensions of individuals who retire after 65 to 0.