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Plan Design-Defined Benefit Only: It's Not Your Father's Oldsmobile Anymore 'Autopia'
If you look at it that way, only one of four primary characteristics are in common. It is a distinctly ... You stay with us for your career, and we’ll take care of you with an adequate retirement income in annuity ...- Authors: Eric Lofgren, Matthew Sloan
- Date: Oct 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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ERISA Update - Insured Pension Plans
is done. Professional responsibility may require direct transmittal of the report to the plan trustees ... process with the field personnel who will have direct contact with the client. It seems essential that ...- Authors: A Anthony Autin, Robert L Collett, Robert L Pawelko, Kelley O'Neill
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Qualifications; Pensions & Retirement>Defined benefit plans
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An Overview of ERISA - An Address by Alvin D. Lurie
An Overview of ERISA - An Address by Alvin D. Lurie This presentation made at the 1975 Spring ... just three weeks ago. Publication Program Our primary emphasis has been on regulations that will be first ...- Authors: Alvin D Lurie
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...- Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Select And Ultimate Financial Assumptions In Pension Plan Valuations
structure wouldn't work for multi-employer plans. The primary differ- ence is that, in the single-employer case ... financial assumptions since 1973. Prior to 1973, the primary long-range valuations were based on assumptions ...- Authors: Vincent Amoroso, Thomas P Bleakney, Robert Gordon Cosway, Stephen Goss, T Thomas Simester, PETER J MORGAN
- Date: Oct 1985
- Competency: Technical Skills & Analytical Problem Solving; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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The Mechanics of Pension Plan Terminations
The Mechanics of Pension Plan Terminations This teaching session focuses on the IRS and PBGC ... You can file form 5310 with the IRS whenever you care to. For a termination you need only complete Parts ...- Authors: Craig A Olney, Karen Mitchell
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Late-Breaking Regulatory Developments
go against the anti- alienation clause. We don't care what Louisiana law says because it's pre-empted ... community property states. MR. SEGAL: Would you care to identify the attorney who worked on that case ...- Authors: Ethan Kra, Donald Segal, DWAYNE CHESLEY JACOBSON
- Date: May 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation
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Proposed PBGC Legislation
come from premiums. However, there was a caveat. Care should be taken before raising premiums in order ... reconcile. A dollar to a retiree to pay for health care is not a lot different than a dollar from his pension ...- Authors: C David Gustafson, Thomas J Holm
- Date: Apr 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Public Policy
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IRS Actuarial Guidelines Handbook
tiny corridor for the large plan, yet it doesn't care about the large plan because it is after the doctors ... for your pension expense is money lost. It doesn't care if it is going to get the money back in five years ...- Authors: Arthur W Anderson, Lee Morgan, Richard H Solomon, Larry D Zimpleman
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Future Of Retirement Income Plans
Future Of Retirement Income Plans This session from the 1984 SOA Atlanta Meeting covers the ... benefit plans. As most of you probably know_ the primary thrust of the Employee Retirement Income Security ...- Authors: Linda M Kahn, R David Parsons, Joe W Sullivan, Russell W Thurau, Joseph R Zatto
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy