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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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Nondiscrimination Rules
are adjustments for early payment. Also, the new table is applicable for all ages. You have only one set ... Also, your compensation is supposedto satisfy 414(s) and if you impute disparity, it must be under 401(I) ...- Authors: Roger C Siske, Thomas Miano, Timothy W Sharpe
- Date: May 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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ERISA Update - Noninsured Pension Plans
features of the retirement joint and survivor annuity require- ment under ERISA. Here, I am not referring ... operation of the Qualified Joint and Survivor Annuity becomes immediately effective to vouchsafe payment ...- Authors: Edwin F Boynton, Milton Q Ellenby, Ronald L Haneberg, Elizabeth C Poston, Ellis W Scott
- Date: Jun 1976
- 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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Section 401 k Plans - Why All The Fuss?
Section 401 k Plans - Why All The Fuss? This panel discussion, which occurred at the October ... Vice President, Meldinger Incorporated o Richard S. Hester, Sr., Vice President and Actuary, T.J. Kowalchuk ...- Authors: Peter M Kelly, Susan M Smith
- Date: Oct 1982
- 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; Public Policy; Public Policy
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Small Plan Issues
this comment, but we might as well get it on the table. I think the defined-benefrt plans are fairly dead ... alone how to interpret it on the other side of the table. I hope the repeal of Section 89 followed by the ...- Authors: Gerald Dominic Facciani, Robert D Lebenson, William Wilson
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation
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Full Funding Whiplash
7Sth_ _oo,. Equities[] 50th [] Equi'des _.0 • $2.s $o.o ValuationYear We do not use a fixed discount ... decisions. 881 RECORD, VOLUME 18 MR. DONALD S. GRUBBS, JR.: I find the difference varies a little ...- Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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Message from Your Uncle
Message from Your Uncle 1994 SOA Meeting, San Antonio. This session gave Internal Revenue Service ... for single fund distribution, two joint survivor annuity issues, deduction limits for self-employed, and ...- Authors: Kathryn G Marticello, John D Marshall, Harlan M Weller
- Date: Jun 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy