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  • Recent Rulings and Regulations Update - Late-Breaking Developments
    for the definition of compensation rules under 414(s). So it really expands the scope of the delay of the ... However, you do have to incorporate the IRS 414(s) definition of compen- sation and the new methodology ...

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    • Authors: Dale B Grant, Adrien R LaBombarde, David C Lindeman
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Public Policy
  • Taxation to Individuals of Pension Income
    DALE B. GRANT Panelists: ABBEY L. KEPPLER* MARK S. WINTNERt Recorder: DALE B. GRANT The panel will ... Now that's just one of four categories on the table. We have three different kinds of excise taxes: ...

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    • Authors: Dale B Grant, Mark Wintner, Abbey L Keppler
    • Date: Jun 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement
  • Cash-Balance Plans
    it must be paidin the form of a joint-survivor annuity, unlessthat form is rejected by the participantand ... cash-balanceplan as opposed to a traditional defined-benefit annuity plan? Well, these are advantages: it's a benefit ...

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    • Authors: Dale B Grant, Maria Sarli
    • Date: Apr 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Public Policy
  • 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 ...

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    • 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