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Information on Unusual Provisions in Cash Balance Plans Needed
with comments and analysis on the design and valuation of cash balance retirement plans. This is in ... inclusion. Of course, any information regarding individual plan sponsors will remain strictly confidential ...- Authors: Thomas Edwalds, William Torrie
- Date: Feb 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Hybrid plans
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Retirement Plan Design: Case Studies
this, as Table 1 shows, is there are very large unfunded benefits for these executives. Table 1 shows ... provided by the SERP and, therefore, unfunded. TABLE 1 RETIREMENT PLAN DESIGN CASE STUDIES OVERVIEW ...- Authors: Ira Kastrinsky, William Torrie
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Legal and Actuarial Considerations in Modifying a Retirement Program
prior to the conversion. They used Unisex Pension Table (UP84) and PBGC rates for the conversion. The ... what the plan sponsor is saying is that the individual will have a different investment horizon. If ...- Authors: William Torrie, Kyle Brown
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Pension Plan Design
focused on three alternatives. One is the use of individual covered compensation as largely driven by the ... Clearly from a compliance standpoint use of individual covered compensation is the most straightforward ...- Authors: Sheldon Gamzon, V Benjamin Haas, Eric Lofgren, William Torrie
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Plan Design Issues: The Corporate Perspective
purchase group benefits more efficiently than the individual. What if we have about 3,600 employees? What ... sort of advantage. Anybody can run an actuarial valuation, but to make money at it you have to be able ...- Authors: Eric Lofgren, William Torrie, Kenneth Cohn
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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The Changing Look of Retirement Plans
1980s and 1990s. Before TRA, we had plans like individual DB plans for law firms, where each partner ... partner in a law firm had his or her own individual DB plan. We called them IDBs, * Copyright © 1999, Society ...- Authors: Robert J Barry, William Torrie, David Yackel
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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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 ...- 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
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FAS 88- Advanced
funding valuation is as of 1-1 and the fiscal year is running from 10-1 through 9-30. The valuation was done ... done as of the 1-1 valuation date. That's when the first window was recognized. The same data were used ...- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Plan Design Issues: The Employee Perspective
discussion also addresses the risks being assumed by individual employees under various plan design scenarios ... As we were talking about the pension plan, an individual very close to retirement said, "Do you mean the ...- Authors: Julie Jarecke Gebauer, William Torrie, Gloria Lesmeister
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design