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Risk Classification - Effect on Plan Design
death of a breadwinner, and to adequate medical care. Availability of coverage is very much an issue ... fixed charge. In this case, theemployer would take care of variability and defuse the classification issue ...- Authors: Daniel J Gross, Donald S Grubbs, Anna M Rappaport, Catherine M Kamrow
- Date: Apr 1978
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Demography>Gender factors; Pensions & Retirement>Plan design; Public Policy
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The Better Alternative? - Defined Benefit Or Defined Contribution Retirement Plans
Touche Ross & Co. of Minneapolis, Minnesota. Our primary purpose is to take a look at Defined Benefit and ... to that, when providing adequate benefits is a primary objective or" _Ian sponsors, defined contribution ...- Authors: F Jay Lingo, Eric Lofgren, Michael Robert Rahn, LAURENCE WESLEY LANG
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Portability of Pensions: Worldwide Experience
from the salary structure in the old plan that a direct equivalence doesn't work. I suppose the ultimate ... for crediting the years of service, I don't really care where the money comes from. MR. WATSON: You can ...- Authors: Robert M Katz, Raymond E Sharp, Charles Barry H. Watson
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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The Latest on Executive Retirement Benefits
example, if senior executives are going to be the primary beneficiaries of such programs, who should be ... "registered" and "non-registered" plans. The primary difference you will find in Canada versus the ...- Authors: Scott Clausen, Douglas B Frederick
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Pension Fund Financial Planning in an Inflationary Environment
We begin by considering a plan sponsor whose primary concern is the financial risk created by an inflationary ... exist in some pension plans. Today, I would like to direct my comments to another set of plans--those that ...- Authors: Jeff Furnish, Bentti Hoiska, Ronald A Karp, Robert W Ryan, Irwin Tepper
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Inflation Issues and Retirement Plans
payment are presently under active consideration: a direct llnk to an index, includlng partial index- ing ... GIVENS: I do not think all employers will want to take care of vested lives. Not all employers will do anything ...- Authors: Edward H Friend, Ronald M Walker, Harrison Givens, Susan M. Wachter
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Effects of Inflation on the Needs of Retired Persons
greater proportion of their income on food, medical care, fuel and utilities than do active workers, and ... Social Security is practically the total and primary source of retirement income. Changes in Social ...- Authors: Barnet N Berin, Donald S Grubbs, Dallas L Salisbury, James R Swenson, Toni Hustead
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Cash Balance Plans
defined contributionprogram, and therefore taking care of the more highly compensated individuals. You ... said all of that, we turn to really what are the primary attractions. From the employee standpoint, I think ...- Authors: Stephen J Gould, William N Kuendig, John F Woyke
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Pension Plan Design
past. Jim seemed adamant against any panaceas for primary insurance amount (PIA) offset plans. Jim forecast ... a vested benefit at all? Well, let's first take care of the first question; I would argue that you follow ...- Authors: Sheldon Gamzon, V Benjamin Haas, Eric Lofgren, William Torrie
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Plan Design Under ERISA
(4) Employee Contributions: Some have wondered if direct employee contri- butions to pay for either of these ... service, less, at age 65, 75% of the Social Security Primary Insurance Amount. For this plan, the accrued benefit ...- Authors: A Norman Crowder, Frank H David, Howard H Hennington, Elizabeth C Poston, Application Administrator
- Date: May 1975
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design; Public Policy