Research Projects
Research Projects in Pension
The Impact of Reversion Taxes on Pension Plan Funding
The Pension Section's Research Team is pleased to make available this
research report that explores the impact of reversion taxes on pension
plan funding and calculates an equitable level of reversion tax that
would compensate for the tax exempt earnings of the pension fund.
The report was authored by Victor Modugno, a consulting actuary and
frequent industry speaker.
The Impact of Reversion Taxes on Pension Plan Funding
The Pension Section's Research Team would like to thank the
Project Oversight Group for its help in overseeing the project
and reviewing the resulting report. The Project Oversight Group
had the following members:
- Thomas Lowman, Chair
- Igor Balevich
- Eric Friedman
- Eric Klieber
- Ethan Kra
- Steven Siegel, SOA Research Actuary
- Jeanne Nallon, SOA Research Assistant
Disclaimer
This report was prepared on commission for the Society of Actuaries.
The opinions expressed and conclusions reached by the author are his own
and do not represent any official position or opinion of the Society of Actuaries
or its members.
If you have any questions, please contact Steven Siegel, SOA Research Actuary
at ssiegel@soa.org.