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SAMHSA Estimates That

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SAMHSA estimates that


Definitions:

Experience Adjustments

Changes to actuarial assumptions regarding pensions or other post-employment benefits based on differences between prior predictions and actual experience.

Actuarial Assumptions

Assumptions about future events affecting pension and insurance contracts, used to estimate the value of liabilities and premiums.

Defined Contribution Plans

Post-employment plans for which an employer pays fixed contributions into a separate entity (e.g., superannuation fund) on behalf of the employee.

Superannuation Fund

A superannuation fund is a pension program created by a company for the benefit of its employees, primarily practiced in Australia.

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