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  • Minimum Funding Under General Agreement on Tariffs & Trade
    Minimum Funding Under General ... F+JCXG DGGPXGT[KPXQNXGFKPFGXGNQRKPI/GTEGT UWPFGTUVCPFKPIQHVJGHWPFKPICURGEVUQH )#66 ... VDWV VJGTGCTGLWUVUQOCP[PQQMUCPFETCPPKGUKV UNKMGCTGCNN[IQQFRW\\NG #P[YC[+FQP VGZRG ...

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    • Authors: Bruce Cadenhead
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Role of the PBGC
    Role of the PBGC 1993 SOA Annual Meeting, New York. This session debated the merits of the PBGC concept. ... Topics discussed: 1. The administration's proposal to reform the PBGC and how the PBGC plans ...

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    • Authors: Judy Feldman Anderson, C David Gustafson, David Langer, Donald Segal
    • Date: Oct 1993
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Actuarial Standard on the Selection of Assumptions
    Con- sumer Price Index for All Urban Consumers (CPI-U). Other indexes that may be appropriate for use in ... assumption, the actuary may examine the current yieldson U.S. Treasury securities. The excess of these yields ...

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    • Authors: Lall Bachan, Robert F Drozd, Donald S Grubbs, Silvio Ingui, Dale Lamps, Ralph M Weinberg, Jose Luis Salas Lizaur
    • Date: May 1992
    • Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Minimum Required and Maximum Deductible Contributions
    is the reference to the preretirement survivor annuity that you have to cover in your current liabilities ... optional form of payment, for a nondecreasing life annuity, that is the point, then you use the plan assumption ...

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    • Authors: Jack L Beam, Paulette Tino, John K Snygg
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Corporate plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Completing the 1995 Schedule B
    90–105%. Mortality is according to the Group Annuity Mortality (GAM) 83 sex distinct table for healthy ... healthy lives and disability mortality should be according to the recently released Revenue Ruling 96-7.

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    • Authors: Neil A Parmenter, David R Jarrett
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Nonfunding Rules of General Agreement on Tariff & Trade 'GATT': Reporting and Disclosure
    rate—used by the PBGC. The mortality table was changed to the 1983 table. The requirement was imposed ... than the dollar limit under 415 for an age 65 annuity. They also recommended that there be an exemption ...

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    • Authors: Jennifer J Cummings, Paul T Shultz
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Dialogue with the IRS
    compensationdefinitionis nondiscriminatoryunderSection414(s). The important point to note is unlessthe procedure ... is the outlookfor includingactualbase pay as a 414(s) safe harbor? MS. WEISS: BeforeI answer, I want to ...

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    • Authors: James E Holland, Karen Justesen, Joan Weiss, Christopher Levell
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation