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  • IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
    IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security In this paper, the author presents the statutory and regulatory rationale for the Internal ...

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    • Authors: Vincent Amoroso
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106. Accounting standards;Assumptions;Demographics;Financial Accounting Standards Board=FASB; ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting