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  • New Minimum Funding Rules
    Panelists discuss: [1] overview of new minimum-funding rules in the Omnibus Budget Reconciliation Act ... Act [OBRA] effective during the 1988 plan year, including Section 412[l] rules in particular, [2] maximum-funding ...

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    • Authors: Barry Cohen, Wayne R Foster, V Benjamin Haas, Eric Lofgren, Glen A Hazlett
    • Date: Oct 1988
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding
  • Pension Plan Design
    87? What is the impact of the new integration regulations? What is the current status of cash balance ... defined benefit plan dead? From Record of the Society of Actuaries Vol. 15, No. 3B. Hybrid pension ...

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    • 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