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Design and Actuarial Aspects of Deferred Retirement Option Programs: Glossary
of mixed annuity plus lump-sum option that has the same present value as the regular annuity-only benefit ... DROP lump sum and no longer earning a traditional annuity accrual. DROP ratio: The ratio of the present ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 7: Employer Issues
relied on them in retirement planning” (August 18, 2000 Testimony of Norman Stein, professor, University ... the DROP lump-sum account for every $1 of DROP annuity) were used to keep the DROP ratio at close to 100% ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 3: History, Experience, and Case Studies of DROPs
participation period. One-hundred percent of the frozen annuity is added to the DROP account. Participants are ... noted that some alternate annuity forms could take the benefit below 50% after J&S form conversion factors ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 1: Background
is typically defined as the accumulation of the annuity benefit the participant would have been entitled ... the DROP lump sum, a member must give up future annuity accrual2, often of approximately equal value to ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans
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Design and Actuarial Aspects of Deferred Retirement Option Programs, Chapter 5: IRS and Administrative Isssues
This would be a problem since the retirement annuity amounts (“contributions”) can often exceed the ... benefit limits. The annuity equivalent of the DROP lump sum plus the DROP annuity are generally added ...- Authors: Society of Actuaries
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans