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Nondiscrimination Rules
Nondiscrimination Rules This 1992 panel discussion is about the Internal Revenue Service's ... discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] ...- Authors: Janice P Bricker, Adrien R LaBombarde, Joseph P Macaulay
- Date: Apr 1992
- 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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Dialogue with the Pension Benefit Guaranty Corporation PBGC
clear in the PBGCs instructions that if you use 1997's assumptions, when you go back one day, you have to ... current liability. It's the 1983 Group Annuity Mortality (GAM) table now, and you have to use the interest ...- Authors: Ronald Gebhardtsbauer, Pamela Marlin, Ellen Hennessy
- Date: Jan 1997
- 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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Minimum Required and Maximum Deductible Contributions
is the reference to the preretirement survivor annuity that you have to cover in your current liabilities ... optional form of payment, for a nondecreasing life annuity, that is the point, then you use the plan assumption ...- Authors: Jack L Beam, Paulette Tino, John K Snygg
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Corporate plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
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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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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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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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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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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