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Design Of Integrated Retirement Plans
Recognizing that the age of entitlement to I00_ of the primary insurance amount is going to increase to age 67 ... rates, starting with the rates generated by the primary Social Security benefit. Comparing this curve of ...- Authors: Barnet N Berin, Michael J Cellini, Ruth S Dollinger, Stephen Ohanian, Donald Segal
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Interest Rates: Current Liability, Lump Sums and Others
Others 6 based on current liability. There's a direct connection in the law to that; therefore, you ... was influenced by the level of the pool, the primary concentration was on the stream. Consistent with ...- Authors: Ronald Gebhardtsbauer, Jeremy Gold, Donald Segal
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding
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Late-Breaking Developments
are the Department of Labor's problem so we don't care. MR. SCHWARTZ: I don't have to pay my excise tax ... of you who are involved in health care and postretirement health care, in particular, will love to read ...- Authors: James E Holland, Donald Segal, Harlan M Weller, Max J Schwartz
- Date: Apr 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement
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Small Pension Plan Design and Funding After the Demise of 415e
limitations together for the first time. They were direct coupling. Of course, they keep changing this, ... they're going to apply to that formula saying that my direct compensation (my W-2 type compensation), is going ...- Authors: Donald Segal, James E Turpin
- Date: May 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Role of the PBGC
the executive director and in this capacity had primary responsibility for the PBGC's efforts to develop ... will not be affected by our major reforms. Our primary reform is to strengthen the funding requirements ...- Authors: Judy Feldman Anderson, C David Gustafson, David Langer, Donald Segal
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
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Nondiscrimination Issues
was 1.5% final average earnings, minus 1.5% of primary insurance amount (PIA), you had to treat the December ... looking at the salary bands, it's fine. I don't care how you look at it. This is a nondiscriminatory ...- Authors: Debra Ann Clark, James A Kenney, Donald Segal
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Pension Plan Design For Small Organizations
Pension Plan Design For Small Organizations This presentation reviews the maximum contribution ... present values will be relatively small. So if our primary concern is to avoid super top-heavy status selecting ...- Authors: Marcia Dush, Philip S Hill, Brian Mattson, Donald Segal, Arthur Tepfer
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Plan design
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Late-Breaking Regulatory Developments
go against the anti- alienation clause. We don't care what Louisiana law says because it's pre-empted ... community property states. MR. SEGAL: Would you care to identify the attorney who worked on that case ...- 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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Not Gone But Forgotten
you have that definition, there needs to be some care in designing the factors that are used to convert ... SMITH: What are we trying to approve? Why do we care about this? What is this letting us do? MR. SEGAL: ...- Authors: Donald Segal, Susan M Smith, Abbey L Keppler
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Nonqualified-Plan Issues
exempt. Let's assume you've decided that you don't care. You're going to pay it all out in a lump or whatever ... you'll have a taxable event." He said, "1don't care if I have a taxable event. I want to have an event ...- Authors: Donald Segal, P Garth Gartrell, James D Naida
- Date: Apr 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement