Announcement: SOA congratulates the new FSAs for June 2024.

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  • Changing Patterns of Retirement
    Changing ... situation. Changing Patterns of Retirement 17 MR. WARSHAWSKY: Your point about a lot of people ... 4,300 Men 60% 40% Not working Still working 17% 23% 34% 26% Last job held Current job 3,700 ...

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    • Authors: Ronald Gebhardtsbauer, Anna M Rappaport, Loida Rodis Abraham, Mark J Warshawsky
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Small Pension Plan Design and Funding After the Demise of 415e
    who's making $400,000 or $500,000 before the 401(a)(17) limitation or the TEFRA limitation on key employees ... Plan Design and Funding After the Demise of 415(e) 17 Mr. Turpin: The studies we've done say tax rates ...

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    • Authors: Donald Segal, James E Turpin
    • Date: May 1997
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Federal Insurance Contributions Act 'FICA' Tax on Supplemental Executive Retirement Plan 'SERPA' Accruals: Pay It Now or Later?
    benefit plans operating under the Section 401(a)(17) compensation limit, but they are really SERPs. ... FICA Tax on SERP Accruals: Pay It Now or Later? 17 TABLE 2 ACCOUNT BALANCE PLAN—UNREASONABLE INTEREST ...

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    • Authors: Jeffrey Groves, Duke Miles
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Technical Concerns: Late-Breaking Pension Developments
    distribution say, for example, that goes from $15 to $17 by the time you sell it for example that incre- mental ... distribution as having been held for 18 months. It will 17 Technical Concerns: Late-Breaking Pension Developments ...

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    • Authors: Ethan Kra, Donald Segal, Mark Wintner
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Living and Working with Voluntary Compliance Resolution / Closing Agreement Program / Compliance Audits
    considering compensation well in excess of the 401(a)(17) limit. Somebody made $300,000, and they made contributions ... Living and Working with VCR/CAP Compliance Audits 17 defect, instead of an operation defect, you can't ...

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    • Authors: Karen Field, Rhonda L Davis
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Recent Rulings and Regulations Update - Late-Breaking Developments
    Recent Rulings and Regulations Update - Late-Breaking Developments 1992 SOA Annual ... deferred to 1994, specifically,Section 401 (a)4, 401 (a)17, 401 (I), 410(b), 414(r), and 414(f). Other requirements ...

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    • Authors: Kathryn G Marticello, Carol D Gold, Harry Conaway
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • A Look at the Annuity Market After Department of Labor 'DOL' Interpretive Bulletin 95-1: Where Have All the Insurers Gone?
    A Look at the Annuity Market After Department of Labor 'DOL' Interpretive Bulletin ... Annuity Market After DOL Interpretive Bulletin–95 17 It didn’t seem that the SAR in and of itself would ...

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    • Authors: Zenaida Samaniego, Richard Schreitmueller, Brian Clark
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation
  • Plan Qualification/Registration Issues for Multinational Sponsors
    Plan Qualification/Registration Issues for Multinational Sponsors Presented at June ... Qualification/Registration Issues for Multinational Sponsors 17 is generally you can’t and that’s a very tough one ...

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    • Authors: Gregory Glashan, Ethan Kra, Michael S Sirkin
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives>Multinational companies; Pensions & Retirement>Pension legislation and regulation
  • Completing the 1995 Schedule B
    Completing the 1995 Schedule B Presented at June 1996 Spring Meeting. This session presents ... changes or whatever. Completing the 1995 Schedule B 17 From the Floor: So all that comes off line 9, your ...

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    • Authors: Neil A Parmenter, David R Jarrett
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Small Plan Issues
    Small Plan Issues This session discussion is about issues facing small plans today, do small ... below 25, the figure gets cut in half again. Only 17% of employees in businesses with less than 26 employees ...

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    • Authors: Gerald Dominic Facciani, Robert D Lebenson, William Wilson
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation