21
-
30
of
33
results (0.64 seconds)
Sort By:
-
Nondiscrimination Rules [Basic]
statutory basis for the nondiscrimination rule. The primary statutory basis is 401 (a)(4). This is a very short ... value under the plan, such as plan loans, right to direct investment, right to a particular form of investment ...- Authors: Sherrie B Desmond, James A Kenney, J Scott Galloway
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
-
Federal Income Tax Impact On Product Design And Cost
it limited to 15 percent. The stock companies' primary argument about the bill was that the segment balance ... marketplace with the same level of tax. Both lost their primary arguments. However, the industry came out pretty ...- Authors: Jay Jaffe, Hsien-Ming K Keh, Andrew M Kerstein, Sidney A LeBlanc, Randall Mire
- Date: Apr 1985
- 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: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance; Public Policy
-
Federal Income Tax – Emerging Issues
mutual. That was the Paulsen case, 1985, if you care to look it up and see how the Supreme Court came ... just pose one question. Why should stock companies care at all about section 809 since it doesn't impose ...- Authors: Douglas N Hertz, John Palmer, Andrew D Pike, Virgil Wagner, William T Gibb
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy
-
United States Life Insurance Tax Law
been, however, that this approach simply suggested direct tax avoidance, although it is consistent with the ... agreements should be good although there is no direct mention of it. MR. GREENBERG: It's basically that ...- Authors: Julian J Dukacz, Allan D Greenberg, Randall Mire, Dennis Van Mieghen
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
-
Recent Ruling and Regulations Update - Late-Breaking Developments
different answers that may not really, fully take care of our problems in determining whether or not this ... bankruptcy judge looks down on them and says, "1 don't care about that, I only look at the bankruptcy code and ...- Authors: Joan Weiss, Martha Priddy Patterson
- Date: May 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
-
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
-
Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity ... same? The Hutton ruling seemed to indicate that a direct increase in reserve was flat out possible R the ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... limited taxing powers in that they're limited to direct taxation in the provinces. Both the provinces ...- Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy; Public Policy
-
View From The Internal Revenue Service 'IRS'
View From The Internal Revenue Service 'IRS' Presented at the April 1986 ... can be done on the entry age normal method. The primary objections on some of these things have been funding ...- Authors: Ira Cohen, John M Finley, Leroy B Parks
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Corporate plans; Public Policy
-
Nondiscrimination Issues - Basic
Nondiscrimination Issues - Basic This presentation is a panel discussion from the 1991 Meeting ... met. You can't pass a safe harbor if you have a primary insurance amount offset plan. Many plans either ...- Authors: Stephen A Alpert, Lawrence J Sher, Michael I Wiesner
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy