Identify, interpret, and apply service table and salary scale functions for pension plan valuation.

Free SOA Exam ALTAM (Advanced Long-Term Actuarial Mathematics) lesson in Pension Plans and Retirement Benefits. 11 min read, ~1,663 words.

Service table tracks active lives subject to four decrements: withdrawal, death, disability, retirement. Survival from age to age as an active member is. Salary scale is an index. Project salary by the ratio; absolute levels are arbitrary. Final average salary (FAS) averages the last years of earnings before retirement, indexed...

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