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Pension Plan Terminations
qualified joint and survivor annuity. This takes care of 80% or more of the situations. Unfortunately ... requirements. The sponsor also—in addition to taking care of these housekeeping amendments— needs to select ...- Authors: Victor Modugno, David W Greene, Thomas Veal, Christopher R Barr
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Pension Simplification: Defined-Benefit Plans
least a year; and (3) the employee is under the primary direction and control of the recipient organization ... which are determinative include can the recipient direct when, where, and how the services are performed ...- Authors: Ethan Kra, James A Hughes
- Date: May 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Response to the Multiemployer Pension Plan Amendments Act of 1980
provide these benefits. The employers received direct recogni- tion from their employees as to the cost ... the package is an increase in total benefits and direct wages of $1.00. Of that 10¢, 15¢, what have you ...- Authors: Donald S Grubbs, John A MacDougall, Steven M Rabinowitz, Ellen Hennessy
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Pension legislation and regulation
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Is There Life After Executive Life?
guaranteed investment contract, is a little mere direct. It seems as though the bill for making that good ... Guaranty Fund Law was written specifically to take care of potential Executive Life problems. The law was ...- Authors: Patricia Scahill, Richard Schreitmueller
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Are Nonqualified Plans the Plans of the Future?
that are unattainable under qualified plans. The primary advantage of a nonqualified plan over a qualified ... unsecured creditor of the employer. This is one of the primary disadvantages of nonqualified plans compared with ...- Authors: Silvio Ingui, Saul Ben-Meyer
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Current Developments In Retirement Plans
to choose among two or more benefits like medical care benefits or contri- butions to a 401(k) plan, but ... insurance, such as a $50 dental bill, he could direct the employer to reduce his pay during the following ...- Authors: J Wells Bentley, Donald S Grubbs, Frederick Mabry, John J Ponzini
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Effect of Legislation on Employee Benefit Structure
York pattern of requiring a conversion for medical care. Colorado and Ohio are among those who made this ... required that disability income plans and medical care plans treat maternity the same as other causes of ...- Authors: Alexander Brunini, Vincent W Donnelly, J Clunas McKibbon, Norman R Minor, George J. Pantos
- Date: Oct 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Integration
definition. The government kind of says, "I don't really care what you use with respect to availability." The ... GERALD E. HOPPER: Do you have any comments on PIA (Primary Insurance Amount) offset plans satisfying the 401(a)(4) ...- Authors: Stanley Tannenbaum, Irwin N Rubin, Norman J Misher
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Insurance Regulation and Legislation
objection to this rate differential surfaced. The primary concern appeared to evolve around potential replacement ... cost permanent insurance. A few years ago, my primary interest in a new mortality table was with respect ...- Authors: John K Booth, Richard W Kling, E James Morton, Richard Charles Murphy
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Non-forfeiture benefits; Pensions & Retirement>Pension legislation and regulation
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Pension Benefit Guaranty Corporation
interest rates by plan actuaries. Exhibit 1 is the primary document that was used by the revenue estimators ... than what we actually got under PPA. However, our primary focus was on trying to shift responsibility for ...- Authors: C David Gustafson, Adrien R LaBombarde, David Kendall
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy