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  • Termination Insurance for Single-Employer Pension Plans: Cost and Benefits
    Termination Insurance for Single-Employer Pension Plans: Cost and Benefits Paper discussing the pension termination insurance program for single employer plans established under Title IV of the ...

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    • Authors: Vincent Amoroso, Robert Bolton, Howard Young
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Full Funding Whiplash
    Full Funding Whiplash Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory ...

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    • Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
  • In the Beginning... A Column Devoted to Tax Basics
    In the Beginning... A Column Devoted to Tax Basics This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has ...

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    • Authors: Michael L Hadley
    • Date: Oct 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer