...actuary uses an interest rate of 8 percent in determining plan costs. The 30-year schedule requires 17 that $44,414 be charged to the funding standard account...meet normal cost. Under the funding standard, the gam or loss for a year from changes in actuarial assumptions is amortized over a period of 30 plan...

...the accrued liability computed under the previous assumptions, the decrease is a gain from changes in actuarial assumptions. If the new assumptions result...of projected pension benefits under the plan that 175 will not be funded by future contributions to meet normal cost. Under the funding standard, the...

...the accrued liability computed under the previous assumptions, the decrease is a gain from changes in actuarial assumptions. If the new assumptions result...not be funded by future contributions to meet normal 235 Present law also provides for the use of an "alternative" funding standard account, which has rarely...

...the accrued liability computed under the previous assumptions, the decrease is a gain from changes in actuarial assumptions. If the new assumptions result...funded by future contributions to meet normal cost or future employee contributions. The gain or loss for a year from changes in actuarial assumptions...

...the accrued liability computed under the previous assumptions, the decrease is a gain from changes in actuarial assumptions. If the new assumptions result in an increase in the plans accrued liability, the plan has a loss from changes in actuarial assumptions. The accrued liability...