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  • Problems of Small Defined Benefit Plans
    special considerations 2. Administration 3. Valuation - data; appropriate actuarial cost methods; selection ... insured plan comments will be primarily aimed at individual policy pension trust (IPPT) business, it may ...

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    • Authors: Charles E Farr, James A Kenney, Christopher H Wain
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans
  • Consulting on Mergers and Acquisitions
    Annuity Mortality (GAM) table. That table is older than I am. Why did you use this table? Is it appropriate ... Did you do a gain and loss analysis in your valuation? Have you done an experience study on this? ...

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    • Authors: Ronald Gebhardtsbauer, James A Kenney, Hector H Mislavsky, Max J Schwartz
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Finance & Investments; Pensions & Retirement>Corporate plans
  • Is There Life After Executive Life? Retirement Plan Participants and the Guarantees of Insurance Companies
    an irrevocable annuity for a participant. The individual to whom the annuity is distributed ceases to ... further premiums are paid with respect to that individual. Consequently, the ongoing plan's distribution ...

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    • Authors: James A Kenney, Richard Schreitmueller, Melissa Kahn, Angela J Arnett
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement
  • PBGC Guaranteed Benefit Obligations and the Nifty Fifty
    use of the 1983 Group Annuity Mortality (GAM-83) Table continues unchanged from 1994. As in previous years ... by using the 1984 mortality table, and we adjust to the specified table. Also, we assume that guaranteed ...

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    • Authors: Ronald Gebhardtsbauer, C David Gustafson, James A Kenney
    • Date: Jun 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Public Policy
  • Current Replacement Ratios
    much retirement income is needed to sustain an individual or a family's preretirement standard of living ... each one of 823 RECORD, VOLUME 19 those individual categories, but I want to talk briefly about ...

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    • Authors: James A Kenney, Bruce A Palmer
    • Date: Apr 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement
  • Discrimination Issues - Here Today, Gone Tomorrow?
    401 (a)-4 regulations or 410(b), and there is a table in those regulations that depends on the propo_on ... GroupAnnuity Mortality table at 7% for one group and the 1951 Group Annuity Mortality table at 6% for a different ...

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    • Authors: James A Kenney, Steven J Mikkalo, Susan Serota
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • 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 ...

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    • 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
  • Sources and Characteristics of Mortality Tables
    complexity involved in developing a new mortality table. George wants this next week! He reminded himself ... going to ask you, buddy! How’s my new mortality table coming? Is it ready for the boys on the 89th floor ...

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    • Authors: James A Kenney
    • Date: Feb 2013
  • Nondiscrimination Rules [Basic]
    other hand, we use covered compensation, which is a table for the year, not the same number for everyone, ... employees' Social Security ages rise, and that little table is in the regulation. You are, however, permitted ...

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    • Authors: Sherrie B Desmond, James A Kenney, J Scott Galloway
    • Date: Oct 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Plan Design Issues: The Employee Perspective
    retirement has really become much more of a matter of individual planning and decision making. I’d just like ... benefits. There’s a much greater reliance on individual account plans. Yes, the employees now know how ...

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    • Authors: James A Kenney, William Torrie, Rebecca A Sielman
    • Date: Jun 1999
    • Competency: Communication; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Plan design