Actuarial Cost Method

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Any method used to determine how much money the premiums to a pension must be each month. In order to remain solvent, a pension's premiums plus the return of investment must equal or exceed the amount paid out to retirees. The company managing the pension uses an actuarial cost method to calculate premiums based on that assumption. It is also called an actuarial funding method.

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Alternative Minimum Cost Method			ACTUARIAL COST METHOD (Employers participating in single-employer and agent multiple-employer plans) Current practice: Current practice presumes that accounting and financial reporting should mirror employer funding. Proposed changes in employer accounting for pensions: the GASB ... by Gauthier, Stephen J. / Government Finance Review To promote comparability, the GASB release calls for the use of a single actuarial cost method for measuring the value of the obligation, eliminating the variety of choices that are currently available. American Academy of Actuaries' Pension Expert Comments on GASB Release by PR Newswire Six actuarial methods are allowed; however, special disclosure is needed it the aggregate actuarial cost method is used. Successfully navigating OPEB: new standards cast light on ... by Berman, Eric S.; Rahn, Donald L. / Journal of Accountancy			Activos intangibles Activos problematicos Activos reales Actual actual age Actual Authority Actual Cash Value Actual Cost actual damages actual eviction Actual Expenses Actual Market actual notice actual possession Actual Return Actual Total Loss actual value Actual/360 Actual/Actual Actuals Actuarial Adjustment Actuarial Analysis Actuarial Board for Counseling and Discipline Actuarial Consultant Actuarial Cost Assumptions Actuarial Cost Method Actuarial Equity Actuarial Equivalent Actuarial Gains and Losses Actuarial Rate Actuarial Risk Actuarial Science Actuarial Surplus Actuarial Value Actuario Actuary ACU Acuerdo de colocacion Acuerdo de recompra Acumulada depreciacion Ad Ad Hoc Ad Infinitum Ad intensita di capitale Ad Valorem Equivalent Ad Valorem Tariff ad valorem tax Ad-a-Card ADA Adam Smith Adaptive Expectations			actualizing actually actually actually Actually Laugh Actually, We Are Rocket Scientists Actualness Actuals Actuals Actuals Actuals To Date Actuant Corporation actuarial actuarial actuarial actuarial Actuarial Adjustment Actuarial Adjustments Actuarial analysis Actuarial analysis Actuarial analysis Actuarial analysis Actuarial Approach for Financial Risk Actuarial Basis of Accounting Actuarial Board for Counseling and Discipline Actuarial Board for Counseling and Discipline Actuarial Consultant Actuarial Consultants Actuarial Consulting Group Actuarial Cost Assumptions Actuarial Cost Method Actuarial Cost Methods Actuarial Education Research Fund Actuarial Equity Actuarial Equivalent Actuarial Equivalents Actuarial Funding Method Actuarial Funding Methods Actuarial Gain Actuarial Gains Actuarial Gains and Losses Actuarial Gains, Losses Actuarial Loss Actuarial Losses Actuarial Mail File Actuarial Mathematics actuarial methods Actuarial Opinion and Memorandum Regulation Actuarial Program for Selected Items Actuarial Rate Actuarial Rates Actuarial Removal Interval Actuarial Residual Stone Rate Actuarial Risk Actuarial Risk Assessment

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