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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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A Brave New World: Pension Funding Methods - Testing, Testing Does This Thing Work?
use it going forward, in that for fiscal year 2000, I charged the city about $700 million. I am projecting ... other kind of risk too. Suppose we improve mortality. People are living a lot longer because we have ...- Authors: Mark Ruloff, Kevin Shand, Daniel Cassidy
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: 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
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Schedule B Problems
dissatisfaction with one of the questions on 1991's Schedule B -- line 6B, which asks for the date of ... little bit on why that question showed up on 1991's Schedule B and what its prognosis is for future years ...- Authors: Barbara J Eversberg, Kathryn G Marticello
- Date: Apr 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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The Internal Revenue Service Actuarial Guidelines Handbook - The Rest Of The Story
Moderator: NORMAN S. LOSK Panelists: MICHAEL J. TIERNEY JOHN E. WADE Recorder: NORMAN S. LOSK o Concerns ... affect the actuary as a practitioner? MR. NORMAN S. LOSK: Almost one year ago, an announcement was made ...- Authors: Norman S Losk, Michael Tierney, John E Wade
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Public Policy
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Dialogue with the IRS
compensationdefinitionis nondiscriminatoryunderSection414(s). The important point to note is unlessthe procedure ... is the outlookfor includingactualbase pay as a 414(s) safe harbor? MS. WEISS: BeforeI answer, I want to ...- Authors: James E Holland, Karen Justesen, Joan Weiss, Christopher Levell
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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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Funding Requirements under ERISA
corporation. Our recorder is Mr. Ted Sweeney from A. S. Hansen. Each of the panel members has a presentation ... Splitfunded plans (ordinary life insurance or annuity contract with a "side" investment fund) are not ...- Authors: Donald P Harrington, Russell Mueller, Richard C Keating, Jack M Elkin
- Date: May 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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New Minimum Funding Rules
range and consistent with what you think current annuity purchase rates would be for that group. I think ... standard plan with a normal form of benefit of a life annuity, you cannot fund for any lump sum cashout subsidies ...- Authors: Barry Cohen, Wayne R Foster, V Benjamin Haas, Eric Lofgren, Glen A Hazlett
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Minimum Funding Requirements And Maximum Deductible Limits
just use that rate, or do you have to find the mortality and interest for your postretirement assumptions ... have a plant closing, would you be able to buy an annuity from an insurance company, and if so, what would ...- Authors: Jeffrey Groves, Margaret Wood-Duggan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Funding
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Individual Policy Pension Trust
Some pC's have gone to Joint and Survivor normal annuity forms and early normal retirement (age 55) to maximize ... spouse's annuity. The regulations cover both situations. Normal Retirement Age Election - Annuity payments ...- Authors: William A Farquhar, Bruce A Huston, Glenn A Mateja, Warren J Winer
- Date: Jun 1977
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design