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Proposed PBGC Legislation
use are derived from a market survey of group annuity prices. Despite the OBRA 1987 changes, the funding ... using termination assumptions as to interest, mortality and expected retirement age. Some have said that ...- 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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Small Pension Plans
includes individual policy pension plans, group annuity plans and plans serviced by consultants, we will ... individual policy pension plans and small group annuity policies through a traditional agency system, with ...- Authors: Joseph P Macaulay, G Mitchell, John C Muehl, David R Nesselle
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Pension Funding Vehicles
Pension Funding Vehicles This presentation session at the SOA's 1976 Houston Spring Meeting ... Vehicles This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding ...- Authors: James J Davies, James F MacLean, Fred Munzenmaier
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Completing the 1995 Schedule B
90–105%. Mortality is according to the Group Annuity Mortality (GAM) 83 sex distinct table for healthy ... healthy lives and disability mortality should be according to the recently released Revenue Ruling 96-7.- 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
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Pensions-Actuarial Soundness
rates may be on a quite different interest and mortality basis than used for the trust or D.A. fund. ... the United States for the valuation of life and annuity policies, insurance actuaries are not in complete ...- Authors: Donald S Grubbs, Frank L Griffin, Geoffrey N Calvert, John Dyer, Blackburn H Hazlehurst, Dorrance C. Bronson
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Funding
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Nonfunding Rules of General Agreement on Tariff & Trade 'GATT': Reporting and Disclosure
rate—used by the PBGC. The mortality table was changed to the 1983 table. The requirement was imposed ... than the dollar limit under 415 for an age 65 annuity. They also recommended that there be an exemption ...- Authors: Jennifer J Cummings, Paul T Shultz
- 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
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Cash Balance Plans
our interest credit to rates in our guaranteed annuity contract, because people would understand that ... defined benet"rtprogram, you have to offer an annuity; so that's one of the options in the plan. The ...- Authors: Stephen J Gould, William N Kuendig, John F Woyke
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Valuation Techniques for Pension Plans
of the considerable likelihood of fluctuations. Table i, which is ba_ed on the findings of a recent study ... and a maximtml of 125 percent of market value. TABLE 1 ASSET VALUATION METHOD Unadjusted Plan Market ...- Authors: James L Clare, James J Cryan, Daniel F McGinn, Arnold Shapiro
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Retirement Income Security in Canada
be gradually increased beginning in the early 1980's to reduce the burden on future generations. Under ... winner may be the plan sponsor, who enjoys a lower annuity rate to provide the fixed pension benefit because ...- Authors: Michael A P Beck, John A McLean, Arnold J Shell, Howard A Tate
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Pensions & Retirement>Funding
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Pension Actuarial Gain and Loss Analysis
benefit at the end of the year--with interest and mortality assumptions only: (_),_-_-I"x-_(FSZ))×: U11_)_ ... The sources of l_abilit. za]_n and loss aT'e: mortality, terminations; new entrants, and expected pe;:_- ...- Authors: Barnet N Berin
- Date: Oct 1976
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding