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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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Retirement Income Philosophy - Goals And Attainment
has grown in other benefit areas such as medical care and life insurance. It may be needed in order to ... and their employees. It has been said that a primary motive for the cash balance plan was to reduce ...- Authors: Thomas P Bleakney, Jay Rosenberg, Nicholas J M Simmons, Dirk van der Burch, Charles Barry H. Watson
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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U.S. Social Security Integration
was to determine the relationship between the primary insurance amount (PIA) and average monthly earnings ... ratio. The ratio is determined by comparing the primary insurance amount to the integration level. The ...- Authors: Raymond E Pinczkowski, Michael W Mahoney, Dianne Bennett
- Date: Oct 1978
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Are Pension Plans Meeting Anyone's Needs?
has, or whether the individual citizens can take care of themselves. By and large, there are people who ... job, with current cash income. They do not really care what kind of retirement benefits are attached. They ...- Authors: Preston C Bassett, Andrea Feshbach, Paul H Jackson, A Haeworth Robertson
- Date: Oct 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Changing Patterns of Retirement Seminar: Phased and Partial Retirement
include elder care. Many of you take care of or have some responsibility for taking care of your parents ... reference is health-care coverage continuation. Certainly regarding the issue with health-care continuation ...- Authors: Kathleen A FitzPatrick, John F Kalnberg
- Date: May 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Retirement Income Options: New Annuity and Life Insurance Products
years of the equity market. We're seeing health care costs rising faster than the consumer price index ... that was made yesterday on genetic testing, health care costs will continue to increase. Alan Greenspan ...- Authors: Paul Haley, Novian Junus, Tai Bright
- 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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Plan Design Issues: The Employer Perspective
next six months, and then we look at the health care plan. Later we look at the DC plan and at other ... paternalistic employer: “B.F. Goodrich is going to take care of me until I die. I’ve seen plus-ups in the pension ...- Authors: R Inglis, Gary L Habegger, David Jakes
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Pension Plan Design for Small Plans - U.S.
clear as to which ones provide which. Perhaps one primary concern is that, if only defined contribution plans ... efficient and foolproof method of approximating the primary Social Security Benefit. MR. JOHN A SCHOF: Relative ...- Authors: Thomas More Chiappetti, Dennis J Graf
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional development; Pensions & Retirement>Corporate plans; Pensions & Retirement>Plan design
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Legal and Actuarial Considerations in Modifying a Retirement Program
for whatever reason, didn't understand or didn't care. It was presented as a voluntary, but I think it ... several organizations have filed briefs and don't care what the decision is; they just want a clear answer ...- Authors: William Torrie, Kyle Brown
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Pension Plan Design - Canada
Pension Plan Design - Canada This meeting session was presented at the SOA's 1980 Spring ... I. Offset Methods. The government benefit is a direct offset from a gross payment. This offset may take ...- Authors: Shiraz Y. M. Bharmal, A David Pelletier
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design