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Discrimination Issues - Here Today, Gone Tomorrow?
401 (a)-4 regulations or 410(b), and there is a table in those regulations that depends on the propo_on ... But if you are providing optional forms of benefr(s on their accrued benefits, those forms must be nondiscriminatory ...- Authors: James A Kenney, Steven J Mikkalo, Susan Serota
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
City. Darrel Croot is Consulting Principal with A. S. Hansen in New York City. Finally, we have Yvon Chamberland ... information about rates implicit in current prices of annuity contracts sold by insurance companies. This includes ...- Authors: Yvon Chamberland, Darrel J Croot, Harper L Garrett, Judith E Latta
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Comparability Calculation Under 401[a][4] - Advanced
retirement under 401 (I). The middle column in Table 1 is simply the rules under the 401(I) regulations ... COMPARABILITY CALCULATION UNDER 401(a)(4) (ADVANCED) TABLE 1 Safe Harbor Example I Early Retirement 401 (I) ...- Authors: William B Fornia, William Hogan, Richard Joss, Theodore O Wiese
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Dialogue with the Pension Benefit Guaranty Corporation PBGC
clear in the PBGCs instructions that if you use 1997's assumptions, when you go back one day, you have to ... current liability. It's the 1983 Group Annuity Mortality (GAM) table now, and you have to use the interest ...- Authors: Ronald Gebhardtsbauer, Pamela Marlin, Ellen Hennessy
- Date: Jan 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Tax Reform Act – Integration and Effect on Defined Benefits
career average plan which looks suspiciously like Table 1 in Revenue Ruling 71-446 and will theoretically ... the use of the lowest integration level in that table as being the integration level in the plan, but ...- Authors: Stephen A Alpert, Robert J Barry, James M Jackson, Ira I Siegler
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Digest of Discussion at Concurrent Sessions
Digest of Discussion at Concurrent Sessions The following topics were discussed at concurrent ... 1969 Vol. 21 Pt. 1 No. 61. Accounting standards;Annuity reserves;Individual health plans;Marketing and ...- Authors: William H Aitken, Arthur W Anderson, John C Antliff, James A Attwood, Dwight K Bartlett, Stephen D Bickel, Claude Boily, John M Bragg, Alden W Brosseau, George Brummer, Burton E Burton, Paul A Campbell, George F S Clarke, Donald D Cody, John M Cole, G Ashley Cooper, Laurence E Coward, Raymond L Crapo, Joseph B Crimmins, William Cunningham, James A Curtis, Richard Daskais, Waid J Davidson, Frank P di Paolo, Robert C Dowsett, William A Dreher, Samuel Eckler, Lawrence A Ehrhart, Linda B Emory, Robert G Espie, William A Feeney, Niels H Fischer, John H Flittie, P William Forester, Application Administrator, John J Gianino, Melvin L Gold, Robert B Goode, Myles L Grover, Donald S Grubbs, Albert Gubar, William A Halvorson, Narindra N Handa, S Martin Hickman, Anthony J Houghton, Robert N Houser, William C Hsiao, Harold G Ingraham, John G Ireland, Fenton R Isaacson, A Henry Kunkemueller, Gerald A Levy, Robert F Link, John Macarchuk, John B Massey, Paul J Mason, Daniel J McCarthy, Daniel F McGinn, Walter N Miller, John B Moore, Joseph W Moran, Robert J Myers, James Olsen, Thomas K Pennington, Donald M Peterson, Albert Pike, James L Purdy, Anna M Rappaport, Donald H Reid, Alan Richards, C Ronald Riley, Walter Rugland, Charles Schaller-Kelly, Alan W Sibigtroth, Conrad Siegel, J Darrison Sillesky, Walter W Steffen, Harry L Sutton, John R Taylor, Samuel H Turner, Marc M Twinney, Harry Walker, George N Watson, David A Webster, William White, Ross J Wilson, William C Wirth, John Miller, Charles L. Trowbridge, James Ross Gray, Frank L Griffin, W Harold Bittel, James C H Anderson, H R Dienst, John Dyer, Dale R Gustafson, Paul T Bourdeau, J Edwin Matz, John C Fraser, Walter Klem, Harry E Blagden, Donald R Anderson, Alfred L Buckman, Charles M Sternhell, Edward A Green, Frederick P Sloat, Royal A Johnson, W Gilbert Cook, John C Archibald, Delos H Christian, Schuyler W Tompson, Harold Thompson
- Date: Oct 1969
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Pensions & Retirement>Pension legislation and regulation
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Deferred Compensation Arrangements - A Primer
of the Society, is a Consulting Principal with A. S. Hansen, Inc., in Deerfield, Illinois. ** Mr. Shor ... a member of the Society, is a Consultant with A. S. Hansen, Inc., in Deerfield, Illinois. 163 PANEL ...- Authors: Robert L Pawelko, Stanley B Rossman, Robert E Shor, Jon D Sutcliffe, Randall J Tomassi
- Date: Apr 1986
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Corporate plans; Pensions & Retirement>Pension legislation and regulation
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Nondiscrimination Rules
Nondiscrimination Rules This 1992 panel discussion is about the Internal Revenue Service's ... discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] ...- Authors: Janice P Bricker, Adrien R LaBombarde, Joseph P Macaulay
- Date: Apr 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Current Pension Legislation
4B CURRENT PENSION LEGISLATION Moderator: DONALD S. GRUBBS, JR. Panelists: M. DAVID R. BROWN PAUL H ... States in 1986, and its effect upon plans. MR. DONALD S. GRUBBS, JR.: In the United States, as you all know ...- Authors: Donald S Grubbs, Paul H Jackson, Bonnie Marr, David M Brown
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Minimum Required and Maximum Deductible Contributions
is the reference to the preretirement survivor annuity that you have to cover in your current liabilities ... optional form of payment, for a nondecreasing life annuity, that is the point, then you use the plan assumption ...- Authors: Jack L Beam, Paulette Tino, John K Snygg
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Corporate plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation