Silabus F32
F32 – ASPEK AKTUARIA DALAM DANA PENSIUN
Tujuan mata ujian ini adalah menguji kemampuan peserta memahami prinsip-prinsip aktuaria dana pensiun dan perencanaan dan monitoring operasional dana pensiun.Topik:
1. Determination of benefit and tax treatments
2. Total retirement income: setting goal and meeting them, delivery of retirement benefits, adjustment of retirement benefits for inflation and productivity gains
3. The structure of private pensions: defined benefit, defined contribution, hybrid plans, Individual retirement plans.
4. Plan Cost: replacement ratio, the effects of age and plan design, anticipating inflation, recognizing inflation, pension payments, surplus
5. Actuarial cost factors and Actuarial Cost Methods: Accrued benefit cost methods (Benefit Allocation Actuarial Cost Methods) and Projected benefit cost methods [Cost Allocation Actuarial Cost Methods]
6. Experience gain and losses
7. Change in : cost methods, retirement benefits, retirement age, interest assumption, salary increase assumption, decrement assumption, ancillary benefits, employee contributions
8. Options and assets: retirements options, optional forms of benefits, assets
9. Allocated funding instruments and unallocated funding instruments
10. The regulatory environments (in Indonesia):Net Assets for funding, solvency liability, actuarial liability, normal cost, supplemental cost, calculation and using of surplus, paying of a deficit, solvency ratio, funding ratio, quality of funding, fully funded for DB and DC, change pension program, wind-up a pension fund and other regulations related to pension fund industry.
Tipe : 3 jam soal esay
Buku Referensi :
1. Pension Funding and Valuation (second edition:1996) oleh Wiiliam H. Aitken
2. Fundamental of Private pension (seventh edition:1996) oleh Mc Gill/Brown/Haley/Schiber
3. Keputusan/Peraturan Menteri keuangan tentang Pendanaan dan Solvabilitas Dana Pensiun Pemberi kerja [KMK No 510/2002 dan PMK No 113/2005]
4. Peraturan perundang-undangan dan peraturan pelaksanaanya di bidang Dana Pensiun