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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 ...

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    • 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
  • 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 ...

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    • 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
  • 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 ...

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    • 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
  • 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 ...

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    • 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