Coronado, Julia Lynn; Mitchell, Olivia S.; Sharpe, Steven A. - 2008
.452.2875
Email: ssharpe@frb.gov
Olivia S. Mitchell
Pension Research Council, Dept of Insurance/Risk Management
The Wharton … requires
knowledge of the present discounted value of future benefit flows and the market value of
pension assets, yet … second component represents accruals related to the pension asset/liability
management business, unrelated to the sponsoring …