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Finance and Financial Management

1993

Entry age normal

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Full-Text Articles in Insurance

Funding Methods And Pension Plan Amendments, Keith P. Sharp Jan 1993

Funding Methods And Pension Plan Amendments, Keith P. Sharp

Journal of Actuarial Practice (1993-2006)

This paper considers the treatment of plan amendments under the individual entry age normal and projected unit credit methods. Alternative treatments are considered, and comments are made about their acceptability.