RET 201

  • Assumes knowledge from RET 101
  • Methods: The candidate will understand how to apply/synthesize the methods used to value pension benefits for various purposes.
  • Actuarial Assumptions: The candidate will understand how to analyze/synthesize the factors that go into selection of actuarial assumptions used in pension valuations.
  • Accounting Standards: The candidate will understand how to perform valuations and prepare disclosure information for retirement income plans under applicable accounting standards.
  • Investment Risk Management: The candidate will recognize and appropriately reflect the role of retirement plan investments in managing plan sponsor risk and make recommendations.
  • Funding Policy: The candidate will understand the general principles applicable to the funding of retirement income plans and recommend a funding policy.