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Pension Benefit Guaranty Corporation
interest rates by plan actuaries. Exhibit 1 is the primary document that was used by the revenue estimators ... than what we actually got under PPA. However, our primary focus was on trying to shift responsibility for ...- Authors: C David Gustafson, Adrien R LaBombarde, David Kendall
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Nondiscrimination Rules [Basic]
statutory basis for the nondiscrimination rule. The primary statutory basis is 401 (a)(4). This is a very short ... value under the plan, such as plan loans, right to direct investment, right to a particular form of investment ...- 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
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Effect Of TRA And OBRA On Benefit Program Design
sum, the employer in its sole discretion shall direct the trustee to pay the lump sum." That kind of ... employees at early retirement. A simple way to take care of this is to say, "We won't offset them more than ...- Authors: Paul Chow, Robert Gordon Cosway, Charles Dean, Daniel W Sherman
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design
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Recent Rulings and Regulations
discrimination issues since the IRS feels that it's taking care of all the discrimination issues in the 401(a)(26) ... not a particular expense was a deductible medical care expense. The tax practitioner, maybe an accountant ...- Authors: Emily C Davis, Robert L Pawelko, Gary B Lawson, Edwin C Polsdofer, Gus Fields
- Date: Apr 1990
- 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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Social Security Integration
defined contribution plans, which are not the primary concern of actuaries. As always, we define integration ... because we now have regulations that make us take care of credits beyond 65 and beyond normal retirement ...- Authors: Wayne R Foster, Kathryn G Marticello, Donald S Grubbs, Richard Schreitmueller
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Who's Afraid of the General Test?
let my spreadsheet just do the data counts and not care exactly where they come up. CHART 1 Most Valuable ... the 401 (I) regulations we've implemented the primary insurance amount (PIA) safe harbor that we promised ...- Authors: Adrien R LaBombarde, Louis D McLellan, Harlan M Weller
- Date: Apr 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
move on to smoothing alternatives. There are two primary smoothing techniques permitted under the standards ... corridor for the recognition of gains and losses. Care should be taken in implementing these techniques ...- 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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Discrimination Issues - Here Today, Gone Tomorrow?
Another part of the program that I wanted to take care of, an easy part naturally, concernsthe questionsin ... also made in the integrationrules in that certain primary insuranceamount (PIA) offset plans - which at one ...- 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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Nondiscrimination Issues
was 1.5% final average earnings, minus 1.5% of primary insurance amount (PIA), you had to treat the December ... looking at the salary bands, it's fine. I don't care how you look at it. This is a nondiscriminatory ...- Authors: Debra Ann Clark, James A Kenney, Donald Segal
- Date: Apr 1990
- 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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Rulings and Regulations Update
If I have a Social Security offset program, a Primary Insurance Amount (PIA) offset program, can I keep ... something there. And not only that, although I've taken care of the coverage problem in the 401(k) plan, I still ...- Authors: John A Rodgers, Patricia Scahill, Craig Hoffman
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation