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SOA真题大放送Course8RU（最后一节）——2005北美精算师珍藏版

来源：高顿网校 2014-08-06

　　以下则是高顿网校的小编为您精心策划的SOA真题大放送Course8RU（最后一节）——2005北美精算师珍藏版，请认真阅读，因为考试真题一直都最重要。
　　8. (10 points) On January 1, 2005, NOC purchased non-participating annuity contracts for

　　all inactive participants in the Full-Time Hourly Union Pension Plan for $95,000,000.

　　The Normal Retirement Benefit rate was subsequently increased from $75 to $80

　　effective January 1, 2005.

　　You are given:

　　ABO as of December 31, 2004:

　　? Inactive participants: $ 105,600,000

　　? Active participants: $ 500,433,000

　　ABO as of December 31, 2005: $ 476,500,000

　　Contribution on July 1, 2005: $ 100,000,000

　　Benefit payments in 2005: $ 225,000

　　Market Value of Assets as of December 31, 2005: $ 295,000,000

　　(a) Determine the 2005 pension expense.

　　(b) Develop the change in benefit obligation, change in plan assets, and reconciliation

　　of the funded status, and amounts recognized and not recognized in the statement

　　of financial position as required by SFAS 132R for NOC’s financial statements as

　　of December 31, 2005.

　　9. (9 points) In Vosne, multiemployer retiree medical plan benefits may be prefunded at the

　　discretion of the board of trustees. The contributions to the fund are tax deductible.

　　You are the actuary for a multiemployer retiree medical plan in Vosne. The plan

　　provisions are identical to the NOC plan. The plan is contracted to be funded on a cents

　　per hour basis.

　　A recent medical breakthrough will increase life expectancy by 10 years. As a result, the

　　plan is no longer fully funded.

　　Analyze the impact on the plan as it relates to funding, design and participation.

　　**END OF EXAMINATION**
　　高顿网校之金玉良言：世界上有许多好书，但这些书仅仅对那些会读它们的人才是好的。

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