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What Have Practitioners Done with Section 401a4? - Advanced
What Have Practitioners Done with Section 401a4? - Advanced This presentation discusses the ... helped us out a lot is there's a special rule for primary insurance amount (PIA) offset plans. It's called ...Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.
Hide- Authors: Donald S Grubbs, Judith E Latta, Steven Vernon, Joseph D Marsden
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation