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Pension Plan Mortality
Pension Plan Mortality Presenters examine the current draft of the SOA Retirement Plans Experience Committee's ... Committee's work on a new mortality table and study based only on uninsured pension plan experience ...- Authors: Edwin Hustead, Ethan Kra
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods
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Postretirement Health Benefit Funding
benefit funding, corporate-owned life insurance COLI, trust-owned life insurance TOLl, settlement contracts ... contribution plans=DC plans=401k plans;Funding policy;Life insurance;Taxes=Taxation; 16564 4/1/1992 12:00:00 ...- Authors: Ethan Kra, Adam J Reese
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Work Of The SFAS No. 106 Implementation Task Force
expertise and data to Congress. They conducted a survey of premiums charged to small groups for the Congressional ... They are working on such topics as state small group health reform initiatives and transition issues ...- Authors: Ethan Kra, Jean M Wodarczyk
- Date: Jun 1993
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Late-Breaking Regulatory Developments
tables or hardwired descriptions of all the mortality tables, interest rates, etc., for determining ... If the factors are based on an out-of-date mortality table and interest rate calculation, and the ...- Authors: Ethan Kra, Donald Segal, DWAYNE CHESLEY JACOBSON
- Date: May 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation
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Retiree Health Issues
at Coopers & Lybrand's Human Resource Advisory Group in Boston. Fred oversees and files FAS 106 valuations ... C. LINDGREN: Bob Barry and I will be sharing a group of topics on FAS 106 and my half of the program ...- Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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The Pension Forum, December 2004, Volume 15, Issue No. 1
yield curve, interest rate volatility, industry group, rating of issuer, callable period or Table 1 ... bonds. As these figures are rather low, we do not report them in more detail. The main reason for this ...- Authors: Stephen A Alpert, Ronald Iverson, Kenneth Kent, Ethan Kra, Richard Wendt
- Date: Dec 2004
- Publication Name: The Pension Forum
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Plan Qualification/Registration Issues for Multinational Sponsors
is a privilege, as a lawyer, to be speaking to a group of actuaries. Fortunately, I don’t have to mention ... qualification out of the U.S. and why it matters to a group of U.S. actuaries and companies. I want to start ...- Authors: Gregory Glashan, Ethan Kra, Michael S Sirkin
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives>Multinational companies; Pensions & Retirement>Pension legislation and regulation
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Technical Concerns: Late-Breaking Pension Developments
applicable mortality rate and a new applicable interest rate. The mortality table is the 1983 Group Annuity ... Annuity Mortality Table (GAM), 50/50 male and female. The applicable interest rate is the annual interest ...- Authors: Ethan Kra, Donald Segal, Mark Wintner
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Message From the IRS
folks brought forth solid data and pertinent real-life situations. Prior to a detailed review, I can only ... for reporting separately but has chosen not to report. Another major topic area involved the rules on ...- Authors: James E Holland, Ethan Kra, Martin Slate
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Pension Simplification: Defined-Benefit Plans
investment earnings and you don't decrease it for any mortality, which you wouldn't do any way. On the defined-benefit ... with factors? Remember, the IRS has issued many mortality tables and interest rates for various purposes ...- Authors: Ethan Kra, James A Hughes
- Date: May 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation