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北美精算师2014年*7SOA真题——November2003Course8RU（最后一部分）

来源：高顿网校 2014-07-18

　　以下则是北美精算师2014年*7SOA真题——November2003Course8RU（最后一部分），请学员们笑纳。
　　47,000

　　350

　　52,000

　　250

　　57,000

　　750

　　52,667

　　Total # Participants

　　Avg Salary

　　700

　　44,357

　　1,950

　　48,410

　　2,800

　　55,018

　　5,450

　　51,284

　　The ABC Refinery Plans have no retirees.

　　COURSE 8: Fall 2003 -11- GO TO NEXT PAGE

　　Retirement Benefits,

　　Comprehensive Segment – U.S.

　　Afternoon Session

　　All Questions pertain to the Case Study9. Continued

　　January 1, 2003 Accounting Valuation Results for the ABC Refinery Plans

　　Pension Plan Post-Retirement

　　Medical Plan

　　Market value of assets $350,000,000 $0

　　PBO/APBO

　　Active members $325,000,000 $280,000,000

　　Inactive members 0 0

　　Total $325,000,000 $280,000,000

　　Service Cost $21,000,000 $15,000,000

　　Assumptions and Methods

　　Interest 8.5%

　　Salary scale 5.0%

　　Mortality GAM83

　　Turnover None

　　Retirement 100% at age 62

　　Asset valuation method Market Value

　　Actuarial cost method Projected unit credit

　　COURSE 8: Fall 2003 -12- GO TO NEXT PAGE

　　Retirement Benefits,

　　Comprehensive Segment – U.S.

　　Afternoon Session

　　All Questions pertain to the Case Study

　　9. Continued

　　Provisions of the Draft Purchase and Sale Agreement

　　The main provisions of the draft purchase and sale agreement, prepared by ABC,

　　for discussion with NOC, are:

　　Pension Benefits

　　? Accrued benefits under the ABC Refinery Pension Plan will become

　　the responsibility of NOC under its Full-Time Salaried Pension Plan.

　　? ABC will transfer the ABC Refinery Pension Plan assets to the NOC

　　plan, subject to regulatory approval

　　? NOC is required to provide “substantially similar” pension benefits for

　　refinery employees following the sale date.

　　Post – Retirement Medical Benefits

　　? NOC will be responsible for providing retiree medical benefits for

　　refinery employees.

　　? ABC will make a lump sum cash payment to NOC equal to the

　　accounting liabilities for post-retirement medical benefits determined

　　using the ABC accounting assumptions.

　　Analyze the terms of the agreement and recommend revisions. Justify your

　　recommendation.

　　COURSE 8: Fall 2003 -13- STOP

　　Retirement Benefits,

　　Comprehensive Segment – U.S.

　　Morning Session

　　All Questions pertain to the Case Study

　　10. (7 points) The CEO of NOC is targeting a substantial reduction in operating expenses.

　　Three alternatives are being considered:

　　(i) An employee lay-off with severance benefits.

　　(ii) A temporary early retirement pension enhancement.

　　(iii) Phased-retirement.

　　(a) Describe advantages and disadvantages of each alternative.

　　(b) Describe the accounting implications of each alternative.

　　**END OF EXAMINATION**

　　AFTERNOON SESSION
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