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The Impact of Reversion Taxes on Pension Plan Funding
The Impact of Reversion Taxes on Pension Plan Funding The current 50% reversion tax on the recovery of excess assets from a terminated defined benefit pension plan results in an asymmetric risk ...- Authors: Society of Actuaries
- Date: Jan 2007
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension legislation and regulation
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Settlement Cost Compared to Going Concern Funding Targets
Settlement Cost Compared to Going Concern Funding Targets This research report, based on Ontario pension plan data, examines differences between going concern and solvency valuations. Pension ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation