Description: This session at the SOA 1990 Dallas Regional Meeting looks at recent IRS rulings and regulations with respect to employee benefits.

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: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: This article provides information on the valuation of liabilities, in particular, lump sums, under the Pension protection Act. From the Pension Section News, September 2008, Issue No. 68.

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: 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 session is about the enrolled actuary status, valuation and certification problems, compliance procedures and practices and relationship with other professionals. From the Spring 1976 SOA Meeting.

Description: 1992 SOA Regional Meeting, Chicago. In this panel discussion the speakers addressed nondiscrimination and good-faith compliance in the 401 a4, 401I, 401 a26, 401 b markets and then moved to a discussion format.

Description: Revised pages for the RP-2000 Mortality Tables Report dated April 2000.