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Completing the 1995 Schedule B
90–105%. Mortality is according to the Group Annuity Mortality (GAM) 83 sex distinct table for healthy ... healthy lives and disability mortality should be according to the recently released Revenue Ruling 96-7.- Authors: Neil A Parmenter, David R Jarrett
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
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Rulings and Regulations Update
Rulings and Regulations Update This 1980 panel discussion is about the IRS, Department of Labor, ... It includes a status report on what's out and what's due, and also discusses how practitioners ...- Authors: John A Rodgers, Patricia Scahill, Craig Hoffman
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Retirement Plan Governance
Retirement Plan Governance This presentation from Session 34 of the SOA May 2004 Anaheim Spring ... and Department of Labor requirements, the actuary’s role in aiding the plan sponsor, and pitfalls along ...- Authors: S Petersen, Anne Button, David K Linneman
- Date: May 2004
- Competency: Professional Values>Ethical standards
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Social Security Integration
Moderator: RICHARD (3. SCHREITMUELLER Panelists: DONALD S. GRUBBS, JR. KATHRYN G. MARTICELLO Recorder: WAYNE ... so it's a subject of great interest. MR. DONALD S. GRUBBS, JR.: I'm going to start out saying a couple ...- Authors: Wayne R Foster, Kathryn G Marticello, Donald S Grubbs, Richard Schreitmueller
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Nontraditional Plans after General Agreement on Tariffs & Trade 'GATT'
how to convert that projected account into an annuity. I think most plans are moving to a GATT basis—with ... So you convert that projected account to an annuity, and then you turn around and project. So you ...- Authors: Norman W Clausen, Carolyn E Zimmerman
- 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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Current Developments In Retirement Plans
FREDERICK C. MABRK Panelist: _ WELLS BENTLEY*, DONALD S. GRUBB_ JR. Recorder: JOHN _ PONZINI Canadian Developments ... to fulfilling its function. In the 1960's and early 1970's a great many support mechanisms were built ...- Authors: J Wells Bentley, Donald S Grubbs, Frederick Mabry, John J Ponzini
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Nondiscrimination Issues
receive no earned income from sources within the U.S. That's the general rule. We're going to open up ... issued. We had the original regulation with a nice table of the maximum disparity permitted, going from ages ...- Authors: Debra Ann Clark, James A Kenney, Donald Segal
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Nonfunding Rules of General Agreement on Tariff & Trade 'GATT': Reporting and Disclosure
rate—used by the PBGC. The mortality table was changed to the 1983 table. The requirement was imposed ... than the dollar limit under 415 for an age 65 annuity. They also recommended that there be an exemption ...- Authors: Jennifer J Cummings, Paul T Shultz
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
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Session 121: Global Pension Reform Update
IMSS Introduction of private pension funds and annuity companies 4 Transition • All workers registered ... Variable Annuity • Annuity varies both as to “i” realized and mortality • Can “buy” a 4% base annuity or a ...- Authors: Robert Brown, Stephen Eadie, Carmen Fernandez
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Global Perspectives; Global Perspectives>Global markets; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation
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Comparability
counsel and attorney/advisor for three years at the U.S. Treasury in the Office of Tax Policy. Before that ... 81-202 compared what it called the most valuable annuity. It took all the benefits, anything with value ...- Authors: Lane West, Dempsey D White, Kathleen M Potter, Paul V Strella
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation