Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions

Description: This article discusses adjusting IRC 415 limits for prior distributions. The proposed IRC 415 regulations issued last May contained guidance regarding how to adjust the benefit limits for prior distributions. This is commendable on the part of the IRS. How to adjust the IRC 415 limits for prior distributions has long been a source of confusion even for experienced pension actuaries. The best methodology is not immediately clear, and some methods have become common practice even if they can lead to inconsistent or unreasonable results. From Pension Section News, January 2006, No. 60.

Description: This article on pensions and tax expenditures discusses the problems in the development of the numbers provided by the Office of Management and Budget. Tax reform proposals that quantify increases in tax revenue that would result from elimination of tax advantages of qualified pension plans are flawed in the author's opinion.

Description: The panel presents the technical details of calculating the deficit reduction contribution as changed by the Retirement Protection Act of 1994. Also covered are the new solvency maintenance requirements and changes to the full-funding limitation. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Panel discusses the elimination of Code Section 415e and how this will affect small defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: Article from The Actuary November 1992 – Volume 26, No. 9 is about taxation of distributions from qualified retirement plans and considerations in IRA rollovers.

Description: This article provides a summary of the Pension and Employee Benefit Act of 1967 bill S.1103 introduced by Senator Javits of New York. If enacted, it would have far reaching implications.

Description: This session at a SOA 1990 Spring Meeting is about the nondiscrimination regulations in employee benefit plans as defined by the Internal Revenue Code and how consultants have advised their clients to comply.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session on mergers and acquisitions discussed the impact of pensions, post-retirement costs and fringe benefits on acquisitions as well as the special problems that arise when the parties in a transaction are globally diverse.