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Pension Reporting Requirements and Fiduciary Responsibilities
HAZLEHURST. Panelists: WILLIAM A. FERGUSON, DONALD S. GRUBBS, JR., JAMES G. STEWART i. ERISA's* 103(d) ... Board for the Enrollment of Actuaries. MR. DONALD S. GRUBBS, JR.: My opinions are my own and not those ...- Authors: William A Ferguson, Donald S Grubbs, James G Stewart, Blackburn H Hazlehurst
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Actuarial Certifications and Opinions Rendered
briefly on what the NAIC requirement entails for U. S. life insurance companies and how at least one company ... or rates of interest and the rate or rates of mortality, accident, sickness or other contingencies used ...- Authors: Kenneth T Clark, Carl R Ohman, Richard H Snader, PETER J SALZMANN, Leslie Shapiro, Donald E Trudeau
- Date: Apr 1978
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Qualifications; Financial Reporting & Accounting; Pensions & Retirement>Pension legislation and regulation
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Plan Termination Issues
DistributionCerUflcation _0 m Form 500 with EA - S Due within 30 days after Dlsldbutton ¢'3 O ('3 o_ ... participants"and Parties 500 with EA-S PBGC" of name(s) of & Insurer(s) Form 5310 to May • Includeextinguishmentof ...- Authors: Mary Elizabeth Redding, Ronald Gebhardtsbauer, Mary A Brauer
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Is There Life After Executive Life?
Corporationin Kansasgot nervous about a current annuity purchase. This company managed to unwind it, and ... the rules say that California will pay off an annuity up to a present value of $100,000. GICs either ...- Authors: Patricia Scahill, Richard Schreitmueller
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Technical Concerns: Who Says Pension Benefit Guaranty Corporation Premium Audits Are Cost Effective?
N. ANTHONY CALHOUNt RONALD GEBHARDTSBAUER KAREN S. KINOL RONALD GENHARDTSBAUER Summary: The PBce ... 90s, The New York Times ran a headline that said, "U.S. pension agency is in deep trouble, economists warn ...- Authors: Richard J Barney, Ronald Gebhardtsbauer, Karen Kinol, N. Anthony Calhoun
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Pension Plan Principles and Practices
area of eligibility, vesting, Joint and survivor annuity benefit, etc. 2. The multitude of reporting requirements ... by the Academy will tend to become a dictum - in s sens% a pension law for the pension actuary. While ...- Authors: Thomas P Bleakney, Thomas M Malloy, Robert W McCarty, Daniel F McGinn, Blackburn H Hazlehurst
- Date: Mar 1975
- Competency: Leadership>Professional network leverage; Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Recent Rulings and Regulations
under the 415 maximums. The example in 89-45 (Table 1) was, of course, a very simple and unrealistic ... a 4% of 624 RECENT RULINGS AND REGULATIONS TABLE 1 IRS Notice 89-45 The following facts are assumed: ...- Authors: Emily C Davis, Robert L Pawelko, Gary B Lawson, Edwin C Polsdofer, Gus Fields
- 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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What Have Practitioners Done with Section 401a4? - Advanced
SECTION 401(a)(4)? (ADVANCED) Moderator: DONALD S. GRUBBS,JR. Panelists: JUDITH E. LATTA STEVEN G. ... InternalRevenue Code (IRC)401 (a)(4). MR. DONALD S. GRUBBS,JR.: What have practitioners done with Section ...- 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
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Integration
discuss regulations as they relate to Section 414(s), what is compensation, and the regulations under ... back in May, that is temporary regulations under 414(s); the proposed regulations in the 401(a)(17), the ...- Authors: Stanley Tannenbaum, Irwin N Rubin, Norman J Misher
- 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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Late-Breaking Developments
government laws and rules, affecting pension plans in the U.S. that are not being covered at other sessions. ... Enrolled Actuaries Report for February 1996 had a table by Gene Fife comparing the old and new rules point-by-point ...- Authors: Richard Schreitmueller, Mark Wintner
- 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