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Nondiscrimination Rules
his benefit. The question that I would like to direct to Tom and Roger is that this obviously was not ... industry to expand the safe harbor deals with primary insurance amount (PIA) offsets plans asking that ...- Authors: Roger C Siske, Thomas Miano, Timothy W Sharpe
- Date: May 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Section 403b and 457 Plans
that they don’t really care. They just want it done properly, and they don’t care how you allocate the ... Angeles could be desegregated. The IRS doesn’t care if the 403(b) plans cover different groups of employees ...- Authors: Peter A Gold, Paul Carlevato
- Date: Jun 1996
- 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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United States Pension Topics - Late-Breaking Developments
Congress have a tax bill this year? It seems that the primary motivation at this point for a tax bill would be ... have on managed care programs. Why would there be, in particular, concern about managed care programs? Because ...- Authors: Arnold Shapiro, Harry Conaway
- Date: Oct 1991
- 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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Plan Qualification/Registration Issues for Multinational Sponsors
second-guessed. I am going to talk about why you should care about registration and qualification out of the ... companies. I want to start by discussing why you should care and what rules or guidelines do you need to worry ...- Authors: Gregory Glashan, Ethan Kra, Michael S Sirkin
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives>Multinational companies; Pensions & Retirement>Pension legislation and regulation
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The RP-2000 Mortality Tables
healthy annuitant table was also produced as a more direct comparison to earlier tables and for actuaries ... exposures and deaths to the next age. Exclusions The primary reason for excluding data was incomplete information ...- Authors: Society of Actuaries
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Experience Studies & Data>Mortality; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Late Breaking Developments
correction without disqualificationof the plan. The primary advantage is, you don't have the tax consequencesthat ... year. Congress is much more enamored with health care reform than it is with PBGC, so it's not going to ...- 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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Tax Reform Act – Integration and Effect on Defined Benefits
you want to get to," said the cat. "I don't much care where," said Alice. "Then it doesn't much matter ... plans the old rules permitted up to 5/6 of the primary insurance amount as an offset, with adjustments ...- 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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The Actuary
insurance. The Secretary of the Treasury has primary responsibility for participation, vesting, and ... merger situ- ations. ployment, vacation, day care, scholarship or legal benefits, insured or uninsured) ...- Authors: Society of Actuaries
- Date: Nov 1974
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension legislation and regulation
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Pension Plan Terminations
qualified joint and survivor annuity. This takes care of 80% or more of the situations. Unfortunately ... requirements. The sponsor also—in addition to taking care of these housekeeping amendments— needs to select ...- Authors: Victor Modugno, David W Greene, Thomas Veal, Christopher R Barr
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Response to the Multiemployer Pension Plan Amendments Act of 1980
provide these benefits. The employers received direct recogni- tion from their employees as to the cost ... the package is an increase in total benefits and direct wages of $1.00. Of that 10¢, 15¢, what have you ...- Authors: Donald S Grubbs, John A MacDougall, Steven M Rabinowitz, Ellen Hennessy
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Multi-employer plans; Pensions & Retirement>Pension legislation and regulation