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  • Recent Rulings and Regulations Update - Late-Breaking Developments
    pension plans, defined-benefit (DB) plans, and the annuity starting date, which is the "as of" date and not ... new definition of compensation under Section 414(s). The Service is currently thinking about establishing ...

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    • Authors: Kathryn G Marticello, Carol D Gold, Harry Conaway
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy