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German Pension Reform — A New Beginning
contributions and state bonuses are defined in Table 1 below. INTERNATIONAL SECTION NEWSPAGE 10 OCTOBER ... after retirement is either a lifetime monthly annuity (level or increasing), or a payout plan up to ...- Authors: Hubert B Mueller, Bruce Auchinleck
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Pensions & Retirement>Pension legislation and regulation
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CRITs: An Alternative Retirement Income Approach
savings to purchase a guaranteed lifetime income annuity from an insurance company. However, these annuities ... retiree a monthly annuity income. The retiree would select the form of the annuity, which would include ...- Authors: Mark Shemtob
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Private sector plans; Pensions & Retirement>Post retirement risks; Pensions & Retirement>Retirement Investment Income Tontines (RITs)
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Changing Patterns of Retirement
Research in New York, New York. Note: The chart(s) referred to in the text can be found at the end of ... GEBHARDTSBAUER MARK J. WARSHAWSKY† Summary: In the U.S., many people are leaving the labor force in stages ...- Authors: Ronald Gebhardtsbauer, Anna M Rappaport, Loida Rodis Abraham, Mark J Warshawsky
- Date: Oct 2001
- 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 Reports on Topics of Current Interest
a group of reports on a future outlook study, mortality investigation on individual lives, and legislative ... interest to actuaries. Demographics;Mortality rates=Mortality tables=Death rates ;Underwriting;Actu ...- Authors: Wendell Milliman, George H Davis, Paul K. Frazer
- Date: May 1968
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Economics>Macroeconomics; Experience Studies & Data>Mortality; Pensions & Retirement>Pension legislation and regulation
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Late-Breaking Regulatory Developments
Late-Breaking Regulatory Developments 2004 SOA Spring Meeting, Anaheim, CA. This session ... understanding of the current retirement system's regulatory environment and how it has changed. Employee ...- 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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Completing the 1996 Schedule B
only covers one or more partners (or partner(s) and spouse(s)) in a business partnership; The plan meets ... current liability must be computed using the mortality table for disabled lives published in Revenue Ruling ...- Authors: Neil A Parmenter, Michael Pisula
- Date: May 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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European Regulation Of Pension Plans
Industrial State makes sobering comment on the mortality rates of companies and industries that are out ... work. Richard S. Hester, Sr. . c . l Ulpian’s Table Sir: The article “Ulpian’s Table” by Walter ...- Authors: John Dyer
- Date: Oct 1971
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Global Perspectives; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Pensions & Retirement>Private sector plans; Social Insurance
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In Depth: Summary of 2005 IRS,PBGC, Federal Income Tax, Social Security and Medicare Amounts
because the 2.73 percent increase in third- quarter CPI-U from 2003 to 2004 was sufficient to increase the rounded ... limits in an October 20, 2004, news re- lease. Table 1 on page 5 shows the rounded and unrounded 2005 ...- Authors: Heidi Rackley, Scott Tucker, Fran Bruno
- Date: Jan 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension legislation and regulation
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Late Breaking Developments
administration is also going to legislate interest and mortality for DRC purposes. Rans are only going to be able ... to mandate a mortality table. You're going to have to use group annuity mortality table (GAM), 1983 for ...- Authors: Leonard Mactas, Scott Tucker
- 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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Nondiscrimination Rules [Basic]
you probably already know, discrimination under U.S. pension law refers to provisions of the tax code ... cover primarily the higher paid. The purpose of the U.S. tax code deduction for pension contributions is ...- 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