The
actuarial value of X's retained interest is $552,690 and the value of his reversionary interest is $163,310.
The mean funded ratio of these pension funds -- the
actuarial value of assets divided by the actuarial accrued liability -- had reached nearly 100% in 2000, but has since dropped to 84%.
In fact, while the court did not address the issue, it could be argued that the entire gift of the property occurred on the date of original conveyance, less the
actuarial value of the decedent's retained life estate.
The mean funded ratio of these pension funds (the
actuarial value of assets divided by the actuarial accrued liability) had reached nearly 100% in 2000, but has since dropped to 84% according to the most recent data available.
The gift tax value of the remainder interest equals the value of the property transferred to the trust reduced by the
actuarial value of the retained annuity interest,
The
actuarial value of net assets of OTPPB was 103% (down from 110.
The Milliman analysis of these 100 pensions-which uses an
actuarial value approach to liabilities-indicates the aggregate liabilities are $3.
Modify and introduce innovative health plans that meet federal guidelines around essential benefits and
actuarial value.
In these instances, the
actuarial value of the life estate on the date of the transferor's death will be used to determine the amount of the credit.
As a result of the acceleration, BT has made a cash payment of 505m pounds into the BTPS, being the
actuarial value of the 525m pounds due to have been paid in December 2011.
For defined benefit plans, the increase in the
actuarial value of the individual's benefit would be included in income and the employer would be unable to deduct the contributions.
The PERF's funded ratio -- the
actuarial value of assets divided by the actuarial accrued liability -- was 87.
