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  • New Minimum Funding Rules
    Panelists discuss: [1] overview of new minimum-funding rules in the Omnibus Budget Reconciliation Act ... Act [OBRA] effective during the 1988 plan year, including Section 412[l] rules in particular, [2] maximum-funding ...

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    • Authors: Barry Cohen, Wayne R Foster, V Benjamin Haas, Eric Lofgren, Glen A Hazlett
    • Date: Oct 1988
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding
  • Social Security Integration
    Social Security Integration Discusses the Tax Reform Act of 1986 and the limits taking effect in 1989 relative ... and defined-contribution plans. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4B. Defined ...

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    • Authors: Wayne R Foster, Kathryn G Marticello, Donald S Grubbs, Richard Schreitmueller
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation