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  • Adjusting IRC 415 Limits for Prior Distributions
    years,” payable in the form of a straight-life annuity (sometimes referred to as the “percentage limit” ... distribution is converted to a life-only annuity, and the amount of this annuity is added to the current benefit ...

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    • Authors: David M MacLennan
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension legislation and regulation
  • Valuing Liabilites and Lump Sums Under PPA
    Valuing Liabilites and Lump Sums Under PPA This article provides information on the valuation ... Pension Section News, September 2008, Issue No. 68. Annuity valuation;Pension valuation; 4294969762 9/1/2008 ...

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    • Authors: Howard Small
    • Date: Sep 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension legislation and regulation