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Current Developments In Pensions: Canada
a flight to defined contribution plans to avoid direct influence of excess interest. d. Sponsors would ... potential abuses of surplus by plan sponsors, let us direct our ingenuity to a solution to that problem rather ...- Authors: John M Christie, Geoffrey Horrocks, L Jacques Pelletier, Bruce Rollick
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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ASOP Standards, Not AESOP'S Fables
that have done work in the past are the Long-Term-Care Task Force and the Social Insurance Task Force. ... that are discussed in the standard. One is the direct facing rule that looks at how much was earned during ...- Authors: Lindsay Malkiewich, Susan Hedrick
- Date: May 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement
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Changing Patterns of Retirement Seminar: The Impact of Economic Conditions on Retirement
so we had a continuing decline. Longer ago than I care to think about, I wrote a book called Will the Trend ... 1979, 83% of the people indicated that they had a primary DB plan. By 1996, it was a little bit less than ...- Authors: John F Kalnberg, Anna M Rappaport, Robert L Clark
- Date: May 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Behavioral economics; Pensions & Retirement
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United States Employee Benefits - Current Developments
provide most of the total compensation through direct pay as opposed to fringe benefit programs, their ... taxation and caps placed on expenditures for health care, but several people have cor_aented that there is ...- Authors: Gregory Delamarter, F Jay Lingo, Virginia S Olds
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement; Social Insurance>Medicare
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Pension Plans In Difficult Economic Times
that the pension plan benefit at retirement plus Primary Social Security benefit will not exceed a specified ... 15-year amortization period (immediate gain). The primary danger may be one of allowing the smoothed assets ...- Authors: Barnet N Berin, John Feldtmose, Owen M O'Neil, Harrison Givens
- Date: Apr 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Macroeconomics; Pensions & Retirement
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SOLVENCY VERSUS TAX VALUATION
address some other issues which are germane to the primary subject matter. Paulette will then discuss how ... 150% factor in the new law full funding limit takes care of this problem; however, one can probably find ...- Authors: Lawrence Mitchell, Paulette Tino, Paul Zeisler, L SS
- Date: Apr 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Executive Compensation
and enhance the total compensation package. Our primary focus will be on the techniques used to fund these ... nonqualified plan is the "salary continuation" plan. The primary purpose of a salary continuation plan is to provide ...- Authors: Lane West, William Witt, JAMES F MCJOHN, JANE L LOONEY
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability; Life Insurance; Pensions & Retirement
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PBGC Issues
really thought 30-year amortization was going to take care of the problem. These plans could be systematically ... code, it doesn't exist. We don't care what the tax law says, we don't care what ERISAsays. It has to be explicit ...- Authors: Gerald Dominic Facciani, Ronald Gebhardtsbauer, David C Lindeman
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Current Topics
are being done in the most efficient way. The primary function of the Society Pension Committee is in ... The second is to tie the interest rate to the primary rate of a specified bank or a group of banks. If ...- Authors: Preston C Bassett, Donald S Grubbs, Susan J Kilrain
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Government and Pension Reports
which will be based on broad consensus of the primary responsibilities of individuals, employers and ... hoc" pension adjustments. Proposals such as the direct indexing to the CPI and the inflation tax credit ...- Authors: Herb N Beiles, Chester D Clark, David A Short, Frederick Thompson
- Date: Apr 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement