Deferred Interest Calculations

This video will focus on deferred interest and pension calculations for defined benefit relief associations. The topic is intended for relief associations that currently offer or credit interest to deferred members.

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0:00:31 - Access All Training Videos

0:00:57 - Statement of Position: Deferred Interest Types No Longer Authorized

0:01:21 - Deferred Interest Examples - Assumptions

0:01:56 - Deferred Interest Examples – Calculating the Base Pension

0:02:40 - Deferred Interest Examples – Calculating the Supplemental Benefit

0:03:05 - Deferred Interest Examples - Board Set Rate of Return, Full Calendar Years Calculation

0:06:34 - Deferred Interest Examples - Board Set Rate of Return, Full Calendar Months Calculation

0:10:27 - Deferred Interest Examples - Board Set Rate of Return, Full Period Calculation

0:15:02 - Deferred Interest Examples - Comparison of Different Credit Methods

0:15:35 - Deferred Interest Types No Longer Authorized

Additional Resources

Defined Benefit Plans - Deferred Interest Types and Credit Methods Training Video

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