Leading Change, Overcoming Chaos: A Seven Stage Process for

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AR21287 - Mainstream Computation—from Specialized Skill Set to Core Capability Computational design is the “new black” for design practices, but how can an organization take a specialized skill set and turn it into a core practical capability? Festa) based on the following assumptions: 85% of participants are assumed to elect a lump sum from RIGP; pre-retirement FASB ASC Topic 715 discount rate of 4.25% for RIGP and 4.35% for Unfunded RIGP; no pre-retirement mortality or turnover assumed; post-retirement FASB ASC Topic 715 discount rate of 4.35% (5.40% for RIGP lump sums); and post-retirement mortality for RIGP lump sums is based on a 50% weighted male and 50% weighted female RP 2014 mortality table, which is expected to be used as Applicable Mortality after 2016, with Applicable Mortality as defined for lump sum calculations under Section 417(e) of the Internal Revenue Code.

Pages: 203

Publisher: Ten Speed Press (October 1, 1993)

ISBN: 0898155916

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