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Digest of Discussion at Concurrent Sessions
Personal desires extend to education and medical care, not only for ourselves and our families but for ... Allowances and premium-free hospital and medical care insurance. Moreover, as some jurisdictions, including ...- Authors: Society of Actuaries, Daniel M Arnold, Thomas P Bowles, Paul A Campbell, David R Carpenter, Daniel Case, Gary Corbett, J Dickson Crawford, Kiran Desai, Ralph E Edwards, Abraham Hazelcorn, Charles C Hewitt, Donald A Jones, Wilfred A Kraegel, Meno T Lake, J Alan Lauer, James Lee Lewis, Walter B Lowrie, John Mahder, J Clunas McKibbon, H Morris, Robert J Myers, Stewart G Nagler, Carl R Ohman, Franklin D Pendleton, Anna M Rappaport, Stuart A Robertson, D'Alton S Bill Rudd, Walter Rugland, Douglas O Sanders, Jesse M Schwartz, Frederic Seltzer, Barry L Shemin, Walter W Steffen, Frederick S Townsend, Howard Young, John E Hanson, RICHARD L MAURER, Charles Barry H. Watson, Charles L. Trowbridge, Richard W Ziock, Dale R Gustafson, John C Fraser, Wendell Milliman, Eugene F Porter, Schuyler W Tompson
- Date: Jun 1970
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Economics>Financial economics; Life Insurance; Modeling & Statistical Methods; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
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Comparability
just ask, "Are you in or are you out?" It doesn't care how much you're getting. You're either in or you're ... convert a DB to a DC plan? We're going to look at a primary insurance amount (PIA) offset plan. How does the ...- Authors: Lane West, Dempsey D White, Kathleen M Potter, Paul V Strella
- 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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Pension Section - Late Breaking Developments
to allow plans to have an offset based on the primary insurance amount. We all appreciate that one of ... o The offset must not be more than 50% of the primary insurance amount. Conceptually 50% makes a lot ...- Authors: William Nick, Paul A Rizzuto, Bruce Cadenhead, Rebecca Wilson, Harry Conaway
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Nondiscrimination Rules
his benefit. The question that I would like to direct to Tom and Roger is that this obviously was not ... industry to expand the safe harbor deals with primary insurance amount (PIA) offsets plans asking that ...- Authors: Roger C Siske, Thomas Miano, Timothy W Sharpe
- Date: May 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Late Breaking Developments
correction without disqualificationof the plan. The primary advantage is, you don't have the tax consequencesthat ... year. Congress is much more enamored with health care reform than it is with PBGC, so it's not going to ...- Authors: Leonard Mactas, Scott Tucker
- Date: Oct 1993
- 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 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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Tax Reform Act – Integration and Effect on Defined Benefits
you want to get to," said the cat. "I don't much care where," said Alice. "Then it doesn't much matter ... plans the old rules permitted up to 5/6 of the primary insurance amount as an offset, with adjustments ...- Authors: Stephen A Alpert, Robert J Barry, James M Jackson, Ira I Siegler
- Date: Oct 1987
- 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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Current Pension Fund Issues
to the value of those unfunded benefits. The primary actuarial consideration in evaluating such a proposal ... themselves out of business due to loss of their primary customers. 2. If the turbine engine changes the ...- Authors: James A Attwood, Laurence E Coward, Howard Young, JOHN H MILLER
- Date: Oct 1965
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design
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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