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Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws
Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities ... Pensions Annuity reserves;Annuity valuation;Assumptions;Life valuation;Mortality assumption;Mortality rates=Mortality ...- Authors: Robert M Chmely, Charles Greeley, Richard Minck, John O Montgomery
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy
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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 ...- 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
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Nondiscrimination Rules
Nondiscrimination Rules This 1992 panel discussion is about the Internal Revenue Service's ... discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] ...- Authors: Janice P Bricker, Adrien R LaBombarde, Joseph P Macaulay
- Date: Apr 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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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 ...- 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
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Nondiscrimination Issues
receive no earned income from sources within the U.S. That's the general rule. We're going to open up ... issued. We had the original regulation with a nice table of the maximum disparity permitted, going from ages ...- Authors: Debra Ann Clark, James A Kenney, Donald Segal
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Small Pension Plan Design and Funding After the Demise of 415e
repeal of Section 415(e)? It’s effective January 1, 2000. In the meantime they have suspended the 4980A ... ESOP. The corporation running next to it may be an S corporation. It's an operating entity. It could ...- Authors: Donald Segal, James E Turpin
- Date: May 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Mergers and Acquisitions
be covered is issuesthat emerge when Canadianor U.S. companies are involvedin acquisitionsinvolvingforeigncountries ... the termination benefits were providedthrough annuity contracts purchasedwith Executive Life. Now, if ...- Authors: William Gulliver, Douglas J Tormey
- Date: Oct 1992
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation
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Recent Rulings and Regulations
under the 415 maximums. The example in 89-45 (Table 1) was, of course, a very simple and unrealistic ... a 4% of 624 RECENT RULINGS AND REGULATIONS TABLE 1 IRS Notice 89-45 The following facts are assumed: ...- Authors: Emily C Davis, Robert L Pawelko, Gary B Lawson, Edwin C Polsdofer, Gus Fields
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Nondiscrimination Rules
are adjustments for early payment. Also, the new table is applicable for all ages. You have only one set ... Also, your compensation is supposedto satisfy 414(s) and if you impute disparity, it must be under 401(I) ...- Authors: Roger C Siske, Thomas Miano, Timothy W Sharpe
- Date: May 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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ERISA Update - Noninsured Pension Plans
features of the retirement joint and survivor annuity require- ment under ERISA. Here, I am not referring ... operation of the Qualified Joint and Survivor Annuity becomes immediately effective to vouchsafe payment ...- Authors: Edwin F Boynton, Milton Q Ellenby, Ronald L Haneberg, Elizabeth C Poston, Ellis W Scott
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation