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  • Effect Of TRA And OBRA On Benefit Program Design
    sum, the employer in its sole discretion shall direct the trustee to pay the lump sum." That kind of ... employees at early retirement. A simple way to take care of this is to say, "We won't offset them more than ...

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    • Authors: Paul Chow, Robert Gordon Cosway, Charles Dean, Daniel W Sherman
    • Date: Oct 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design