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Theory of Pension ACMA 475 (3)
Overview of pension plans: design, funding, regulation, accounting standards. Pension funding methods: actuarial cost methods, terminal funding method. Individual actuarial cost methods: accrual benefit cost method, entry-age actuarial cost method, unit-credit method, individual-level-premium method, attainted-age-normal method. Group actuarial cost methods. Prerequisite: ACMA 301 (or 320), with a minimum grade of C. Corequisite: ACMA 401. Quantitative.
| Section | Instructor | Day/Time | Location |
|---|---|---|---|
|
Barbara Sanders |
Sep 6 – Dec 5, 2023: Thu, 1:30–4:20 p.m.
|
Burnaby |