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Cash-Balance Plans
it must be paidin the form of a joint-survivor annuity, unlessthat form is rejected by the participantand ... cash-balanceplan as opposed to a traditional defined-benefit annuity plan? Well, these are advantages: it's a benefit ...- Authors: Dale B Grant, Maria Sarli
- Date: Apr 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Repairing the Pension Safety Net
are insured. That sort of thinking helped cause the S&L crisis. In their union negotiations,companies often ... these priorities put into the bankruptcy code. The U.S. Chamber of Commerce recently announced support for ...- Authors: Susan M Smith, James B Lockhart
- Date: May 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues This ... Springs, led a discussion related to employer's accounting for pensions and other post-employment ...- Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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The Mechanics of Pension Plan Terminations
plan they would want to see a copy of the group annuity. If it is a negotiated plan send them a copy of ... it was a pension plan and we gave everybody an annuity. THE MECHANICS OF PENSION PLAN TERMINATIONS ...- Authors: Craig A Olney, Karen Mitchell
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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The Future Of Defined Benefit Pension Plans
switch to a single table for determining actuarially equivalent benefits or to a unisex table, requiring that ... windfall gains on the union side of the bargaining table. It is no surprise that, since 1974 to a certain ...- Authors: Peter G Grant, Yellott F Hardcastle, Stuart L Marks, Timothy M Mlsna, James B Terry
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Selection Of Pension Fund Investment Managers
Vice President & Director of Investment Services, A. S. Hansen, Inc. *** Mr. McMurry, not a member of the ... process. What should the consultant bring to the table as you go through the process of selecting the investment ...- Authors: Ernest G Bianco, David M Cantor, Michael Kantor, Sandy A Lincoln, Grant McMurry, Alan Mills
- Date: May 1984
- Competency: External Forces & Industry Knowledge; External Forces & Industry Knowledge>General business skills
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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An Overview of ERISA - An Address by Alvin D. Lurie
board, so much as a photographic blow-up of the Table of Contents of ERISA. If I ever find myself with ... met. In March, IRS published Publication 861_ Annuity Factors for Lump-Sum Distri- butions, prepared ...- Authors: Alvin D Lurie
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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The Future Role of the DB Actuary
value that actuaries are perceived bring to the table in different roles. The Society is trying to assess ... retirement, and then divides by some magical annuity factor that supposedly produces the income stream ...- Authors: C. Genno, Brian C Ternoey, Michael Croyle
- Date: May 2004
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession; Pensions & Retirement>Defined benefit plans
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Changes in Funding Method
mistake. You start with January 1, 1976 because that' s, basically, when ERISA became applicable to that plan ... liability is $12 million, as of January 1, 1995 (Table 1). We're going from entry-age to unit-credit.- Authors: Janice P Bricker, Neil A Parmenter
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Portability of Defined-Benefit Pensions
European approach - U.K. & Netherlands - A trend for U.S. or Canada? • Current legislative proposals • Implications ... of Contingencies, will wrap it up. Neither the U.S. nor the Canadian federal government has a clear ...- Authors: Harold J Brownlee, William David Smith, Peter R Hardcastle, JENNIFER ANN CHRISTENSEN
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans