1
-
10
of
16
results (0.53 seconds)
Sort By:
-
Technical Concerns: Late-Breaking Pension Developments
tax law and said, depending on the age of the annuitant, you just took your basis (typically, the employee ... you have two beneficiaries, they extended the table to include combined age of annuitants. This is ...- Authors: Ethan Kra, Donald Segal, Mark Wintner
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
-
Late-Breaking Regulatory Developments
Late-Breaking Regulatory Developments 2004 SOA Spring Meeting, Anaheim, CA. This session presented ... Act=ERISA;Pension Benefit Guaranty Corporation=PBGC;Pension valuation; 18636 5/1/2004 12:00:00 AM ...- Authors: Ethan Kra, Donald Segal, DWAYNE CHESLEY JACOBSON
- Date: May 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation
-
Internal Revenue Code Section 415 Limits
friends at the Service, is nor the age at which an individual will receive unreduced retirement benefits, if ... 67. So you could have a situation in which an individual would elect to defer his retirement until his ...- Authors: Steven Bryson, Robert F Drozd, David R Kass, Donald Segal, Susan M Smith
- Date: Apr 1988
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
-
Interest Rates: Current Liability, Lump Sums and Others
Jeremy Gold is going to talk about setting valuation interest rates and the whole approach to setting ... calculation? It is based on a specified mortality table and an unreasonable interest rate. I don't know ...- Authors: Ronald Gebhardtsbauer, Jeremy Gold, Donald Segal
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
-
Pension Plan Design For Small Organizations
plan. Now we're free to have the self-employed individual or the owner of the business act as trustee of ... could not allocate forfeitures to a self-employed individual no longer applies. I've PENSION PLAN DESIGN ...- Authors: Marcia Dush, Philip S Hill, Brian Mattson, Donald Segal, Arthur Tepfer
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
-
Nondiscrimination Issues
the operation of individual defined benefit plans that were operated as individual accounts for small ... separately. Plans that must be tested separately are individual account versus nonindividual account plans, collectively ...- Authors: Debra Ann Clark, James A Kenney, Donald Segal
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
-
Nonqualified-Plan Issues
The code has numerous limits on aggregate and individual contributions that can be made to plans. There ... There's no mechanism within the IRC for that individual to step forward and address what wrong may have ...- Authors: Donald Segal, P Garth Gartrell, James D Naida
- Date: Apr 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
-
Not Gone But Forgotten
45, there must be careful communication to the individual what his accrued benefit will be, and you will ... if you find any of those individuals on your valuation files, they're okay. Otherwise, payments must ...- Authors: Donald Segal, Susan M Smith, Abbey L Keppler
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
-
Design Of Integrated Retirement Plans
especially as to changes that might be disruptive. The table approach is appropriate for calculating Social Security ... It Simple, Stupid. I believe that the use of a table, where the plan administrator can just look up ...- Authors: Barnet N Berin, Michael J Cellini, Ruth S Dollinger, Stephen Ohanian, Donald Segal
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
-
PBGC and the Current Economic Environment
termination liability interest rates as our valuation assumption, would the IRS challenge us? This is ... right. In good actuarial practice in the basic valuation we're assuming what certain percentage is taking ...- Authors: Ronald Gebhardtsbauer, C David Gustafson, Thomas Lowman, Donald Segal
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy