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Pension Section News
16 Turning the Tables—Mortality Tables Should Reflect Improving Mortality by Emily K. Kessler . ... if a plan provides an annuity, it is not a lifetime annuity, but an annuity exactly equal 1 to the ...- Authors: David Langer, Leslie Lohmann, Jeffrey Petertil, Anna M Rappaport, Emily Kessler, David M MacLennan, Tonya Manning
- Date: Jan 2006
- Publication Name: Pension Section News
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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 ...- 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