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Pension Section News
the 21st Century.” As longevity increases, health- care costs continue to rise and average savings rates ... paid if it is paid from a retirement plan. It is a direct conse- quence of the application of minimum cash ...- 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
Adjusting IRC 415 Limits for Prior Distributions This article discusses adjusting IRC 415 limits ... 513 = $119,487. Similar to earlier discussions, care must be taken to make sure the plan provisions are ...- 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