Valuation of Lump-Sum Benefits
Dec. 8, 2017 | Noon to 1:30 p.m. EST
CE and CPE available.

  • Member: $50 (Discount code required.)
  • Nonmember: $100
  • Government Regulators: Free (Register by email.)


Many pension plans offer benefits in the form of a single lump-sum payment—a form of payment that has become more common in recent years as sponsors have looked to manage pension risk. When a lump sum is offered in a traditional pension plan, the amount of the lump sum often varies based on market interest rates.

This webinar discusses the valuation of these types of benefits or other interest-sensitive payment forms for financial accounting purposes. Speakers address specific considerations that may apply when utilizing granular interest and service cost methods for plans paying lump sums.


  • Bruce Cadenhead, MAAA, EA, FSA, FCA
    Vice Chairperson, Pension Committee
  • Timothy Geddes, MAAA, EA, FSA, FCA
    Former Vice Chairperson, Pension Practice Council
  • Aaron Weindling, MAAA, EA, FSA, FCA
    Member, Pension Practice Council
  • Ellen Kleinstuber, MAAA, EA, FSA, FCA, FSPA
    Chairperson, Pension Committee
The American Academy of Actuaries believes in good faith that attendance at this live webinar constitutes an organized activity as defined under the current Qualification Standards for Actuaries Issuing Statements of Actuarial Opinion in the United States, and that attendees may earn up to 1.8 CE credits for attending this live webinar.

We also believe in good faith that Enrolled Actuaries may earn 1.8 continuing professional education (CPE) non-core non-ethics credits under the Joint Board for the Enrollment of Actuaries (JBEA) rules for attending this live webinar. However, the JBEA ultimately determines what constitutes core, non-core, ethics, or non-ethics continuing education and the number of CPE credit hours allocated to same for enrolled actuaries.

  • For more information about this webinar, contact Kristina Jackson at 202-223-8196 or kjackson@actuary.org.
  • For technical questions about registration, please contact WebEx customer support at 866-229-3239 or support@webex.com.