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Plan Design Issues: The Corporate Perspective
maternalistic) idea that management wants to take care of their employees. With the maternalistic/paternalistic ... maternalistic/paternalistic idea of benefits, we want to take care of employees. I would ask of anybody who has ever ...- Authors: Eric Lofgren, William Torrie, Kenneth Cohn
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Individual Retirement Accounts
to find the best way to do the job right to take care of both retirement and the immediate needs of the ... new money rates, the existing contractholders can direct their employers or plan trustees to rollover the ...- Authors: Harold G Ingraham, George A Mitchell, Bruce E Nickerson, Christopher H Wain
- Date: Jan 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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The Future Of Defined Benefit Pension Plans
activity which non-actuaries often perceive to be the primary function of the actuary -- to predict the future ... until this time, the nonworking elderly were taken care of primarily by the family unit or local charity ...- Authors: Jeremy Gold, David W Kempken, James S Rubie, Steven R Rusher, Geoffrey N Calvert
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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ERISA Update - Noninsured Pension Plans
as typical) _overnment bureaucrat. One of the primary questions relates to when a termination has occurred ... disavows this particular ethics ruling. It is a direct confrontation of the Committee's position that ...- Authors: Norman W Clausen, Donald S Grubbs, Leroy B Parks, Robert H Smith, Joseph Musher
- Date: May 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Practical Considerations In Providing Services Under Insured Pension Plans
thlng--you are spending your money, or my money, to take care of this fellow. Now, I am doing it all alone--I ... motto has to be: "We charge more, we give more, we care more, and you, the client, will get more." MR.- Authors: Harold G Ingraham, Glenn A Mateja, Edward M Lupean, James J McCormack
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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The Growing Magnitude and Scope of Pension Services to Clients
separate accounts for publicly traded bonds and for direct placement bonds which operate on an open end and ... by ERISA. (2) Plan conformance to ERISA, i.e., direct contact by the field account individual to assist ...- Authors: John H Grady, Walter P Henry, Herbert I Kosloff, Denis J Sullivan
- Date: Jan 1977
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Late-Breaking Developments
are the Department of Labor's problem so we don't care. MR. SCHWARTZ: I don't have to pay my excise tax ... of you who are involved in health care and postretirement health care, in particular, will love to read ...- Authors: James E Holland, Donald Segal, Harlan M Weller, Max J Schwartz
- Date: Apr 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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The Beast That Ate the Bottom Line: FAS 106 Valuations
1993 and eadieryears there's FAS 109. There are primary differences, which you'll see in the example. APB ... the plans I deal with are funded. On the health-care-costtrend rate, the first thing is the gross-eligible-chargetrend ...- Authors: Andrea Feshbach, Lawrence McCarthy, Thomas Toher, William J Klunk
- Date: Apr 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Health insurance; Pensions & Retirement
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The Actuary's Responsibility To The Pension Plan Participant
we cite Regulation 2618.31. This is an issue of primary importance in an actuary's responsibility to participants ... part, that the enrolled actuary shall exercise due care, skill, prudence, and diligence to ensure that the ...- Authors: Allen R Beard, John A MacDougall, Harry S Purnell, Leslie Shapiro, Peter A Goodsell
- Date: Oct 1985
- Competency: Professional Values>Ethical standards
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Changing Role Of Defined Benefit And Defined Contribution Pension Plans
the underwriting of group pension plans is our primary business. We are probably somewhat unique among ... there's the unfunded actuarial liability which is a direct by-product of the use of the entry age actuarial ...- Authors: Owen J Gavigan, Daniel F McGinn, Stanley Tannenbaum, Paul R Zwilling
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement