| 摘要 |
Methods and computer systems provide for the determination of employer liabilities and resulting contributions to pension plans by utilizing a smoothed discount rate in place of an assumed long-term discount rate. A compounded expected cumulative return on market value over a period of time that is based on the assumed long-term discount rate is found. A compounded actual return on market value over the chosen look-back period is also found. An adjusted expected rate of return over a future period of time remaining in an assumed period of time is then found based on the compounded expected return and the compounded actual return. The smoothed discount rate to be used in place of the assumed long-term discount rate is then based on the adjusted expected return. |
