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Design Of Integrated Retirement Plans
the Rangel bill would have required using an annuity equivalent of the OASDI taxes paid by the employer ... especially as to changes that might be disruptive. The table approach is appropriate for calculating Social Security ...- Authors: Barnet N Berin, Michael J Cellini, Ruth S Dollinger, Stephen Ohanian, Donald Segal
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Individual Policy Pension Trust
Some pC's have gone to Joint and Survivor normal annuity forms and early normal retirement (age 55) to maximize ... spouse's annuity. The regulations cover both situations. Normal Retirement Age Election - Annuity payments ...- Authors: William A Farquhar, Bruce A Huston, Glenn A Mateja, Warren J Winer
- Date: Jun 1977
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Plan design
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Inflation Issues and Retirement Plans
the low inflation environment of the 1950's and early 1960's, either type of earnings related benefit ... toward pensions have changed materially slnee the 1960's. Pensions are now regarded more often as deferred ...- Authors: Edward H Friend, Ronald M Walker, Harrison Givens, Susan M. Wachter
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Portability of Pensions: Worldwide Experience
Britishactuary by initial training. I have lived in the U.S. for the last 17 years, which makes me more an American ... Canadian actuary by training, but I've been in the U.S. for over 30 years. I spent most of those years with ...- Authors: Robert M Katz, Raymond E Sharp, Charles Barry H. Watson
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Public Pension Plans
had the original purchasing power value of the annuity they originally were receiving eroded. And so, ... []Funding Funding Funding Funding Funding FundingS0r.da s .d N ll NSpread SpreadSpread Spread < 2%, < 2%, 2%sand ...- Authors: Robert Steven Dezube, William Hogan, Rick A Roeder
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design; Pensions & Retirement>Public sector plans
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Designing An Integrated Pension Plan
dynamic type of a table. In other words, in the old days somebody might produce a table based on a wage ... might call a 1989 covered compensation table. They would use that table and write it into their plan. They ...- Authors: Michael R Hill, Richard Schreitmueller, John Wade
- Date: Apr 1989
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Effect Of TRA And OBRA On Benefit Program Design
non-resident aliens with no income from sources within the U.S. may continue to be excluded, as under existing law ... actuarial equivalent of the age 65 Straight Life Annuity amount, if that's what your plan provides. On the ...- 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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Pension Plan Design
Your normal form of benefits has got to be an annuity. You have to satisfy the benefit accrual rules ... Because it is a DB plan, you have to offer an annuity, but it is a fairly simple exercise to put the ...- Authors: Sheldon Gamzon, V Benjamin Haas, Eric Lofgren, William Torrie
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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The Design of Pension Plan Benefits under Conditions of Inflation
DALEB. GRANT. Panelists:LEONARDJ. BARDSLEY,NORMAN S. LOSK,GERALDRICHMOND, GUY SHANNON i. Measuring the ... questionthatthisisa subjectof deep concern to PlanSponsors. The 70's were traumatic both in terms of inflation and of the ...- Authors: Leonard J Bardsley, Dale B Grant, Norman S Losk, Gerald Richmond, Guy Shannon
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Limited Period Early Retirement Incentive Programs
Limited Period Early Retirement Incentive Programs This session from the 1983 SOA Hollwood, ... multi-national foods and consumer products company. Our U.S. workforee, as Bill said, is more than 60,000 people ...- Authors: Lambert R Butzen, Richard Fulljames, Charles C Habliston, Myron Hochheiser, William J Sohn
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design