Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • In the Beginning... A Column Devoted to Tax Basics
    Michael L. Hadley TAXING TIMES, October 2023 Author’s Note: This article is an updated version of an article ... 457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ...

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    • Authors: Michael L Hadley
    • Date: Oct 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
  • Proposed PBGC Legislation
    use are derived from a market survey of group annuity prices. Despite the OBRA 1987 changes, the funding ... using termination assumptions as to interest, mortality and expected retirement age. Some have said that ...

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    • Authors: C David Gustafson, Thomas J Holm
    • Date: Apr 1993
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Public Policy