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Termination Insurance for Single-Employer Pension Plans: Cost and Benefits
ACTUARIES 1983 VOL. 35 TERMINAT ION INSURANCE FOR S INGLE-EMPLOYER PENSION PLANS: COST AND BENEFITS ... ERISA, sec. ~07(b). See Table 1 and p. 3, FY 81 Statement. t0 See Table 12, Analysis of Single Employer ...- Authors: Vincent Amoroso, Robert Bolton, Howard Young
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Proposed PBGC Legislation
use are derived from a market survey of group annuity prices. Despite the OBRA 1987 changes, the funding ... using termination assumptions as to interest, mortality and expected retirement age. Some have said that ...- Authors: C David Gustafson, Thomas J Holm
- Date: Apr 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Public Policy
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The Actuary Vol. 22, No. 2 The Nonqualified Plan Market
by Timothy C. Pfelfer ew variable life and annuity products have been growing in prominence in ... -Reasons for this current popularity include: l SPVL1.s and SPVAs current ‘tax- sheltered .aclvantages cause ...- Authors: Sara K Miller
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Public Policy
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Benefits, Rights, and Features
Unpredictable Contingent Events If you have a BRF that' s contingent on an unpredictable contingent event, you ... Other Special Rules The qualified joint survivor annuity (QJSA) and spousal death benefits, if they're non- ...- Authors: Peter R Sturdivan
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Cash-Balance Plans
it must be paidin the form of a joint-survivor annuity, unlessthat form is rejected by the participantand ... cash-balanceplan as opposed to a traditional defined-benefit annuity plan? Well, these are advantages: it's a benefit ...- Authors: Dale B Grant, Maria Sarli
- Date: Apr 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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An Overview of ERISA - An Address by Alvin D. Lurie
board, so much as a photographic blow-up of the Table of Contents of ERISA. If I ever find myself with ... met. In March, IRS published Publication 861_ Annuity Factors for Lump-Sum Distri- butions, prepared ...- Authors: Alvin D Lurie
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Full Funding Whiplash
7Sth_ _oo,. Equities[] 50th [] Equi'des _.0 • $2.s $o.o ValuationYear We do not use a fixed discount ... decisions. 881 RECORD, VOLUME 18 MR. DONALD S. GRUBBS, JR.: I find the difference varies a little ...- Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy