2016년 연금수리학 기출문제4번 (1) 풀이수정.pdf

2016년 연금수리학 기출문제4번 (1) 풀이수정.pdf

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4. (1) 다음과 같은 상황에서 정년퇴직시점에서 근로자 B의 예상퇴직급여를 각각 산출하시오. 단, 현재 계리적 가정(연간 기준)은 예상이율 3%, 예상 임금상승률 3%, 탈퇴율 0%로 단수기간에 대해서는 월할 단리로 적용한다.(5점) ① 55세 정년 (풀이) 55세 정년퇴직시 미래 근속년수 : 16년(=2032년1월1일-2016년1월1일) ( 2031년7월1일에 만55세이후 입사도래일 2032년1월1일이 정년퇴직일자) 퇴직급여   만원 ×   ×  ×    만원 ×  ×  ×    만원 ② 60세 정년, 임금피크제 미도입 가정 (풀이) 60세 정년퇴직시 미래 근속년수 : 21년(=2037년1월1일-2016년1월1일) ( 2036년7월1일에 만60세이후 입사도래일 2037년1월1일이 정년퇴직일자) 퇴직급여   만원 ×   ×  ×    만원
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