KNOWLEDGE CENTER

Knowledge Center Archive

Dec
20
2011

Guidance for Setting ASC 715 Discount Rates and ROA Assumptions

By Jonathan Waite

In this video presentation, Jon Waite, FSA, Chief Actuary for SEI's Institutional Group, reviews the current pension landscape and provides statistics and guidance to aid in ASC 715 rate setting.

In addition to the video, SEI's 10th annual report is now available and provides detailed analysis of the challenges facing plan sponsors and addresses important issues regarding FASB ASC 715.

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