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The Impact of Reversion Taxes on Pension Plan Funding

Research Projects – Pension


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

Thank You

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

Questions Or Comments?

If you have comments or questions, please send an email to research@soa.org.

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.