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Nondiscrimination Rules
his benefit. The question that I would like to direct to Tom and Roger is that this obviously was not ... industry to expand the safe harbor deals with primary insurance amount (PIA) offsets plans asking that ...- Authors: Roger C Siske, Thomas Miano, Timothy W Sharpe
- Date: May 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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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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ERISA Update - Noninsured Pension Plans
fluctu- ations in experience, and one of them is a direct reduction to the other- wise computed limit by ... other methods of amortizing gains rather than the direct reduction, but they already have at least two or ...- Authors: Edwin F Boynton, Milton Q Ellenby, Ronald L Haneberg, Elizabeth C Poston, Ellis W Scott
- Date: Jun 1976
- 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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Recent Rulings and Regulations
discrimination issues since the IRS feels that it's taking care of all the discrimination issues in the 401(a)(26) ... not a particular expense was a deductible medical care expense. The tax practitioner, maybe an accountant ...- Authors: Emily C Davis, Robert L Pawelko, Gary B Lawson, Edwin C Polsdofer, Gus Fields
- 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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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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Mergers and Acquisitions
to the purchase price, that it not be terribly direct. 1795 RECORD, VOLUME 18 MR. GULLIVER: I don't ... basically suggests that if the parties make too direct a link between the asset transfer deal and the ...- Authors: William Gulliver, Douglas J Tormey
- Date: Oct 1992
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation
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Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws
Implications of Proposed Revisions of the Standard Valuation and Nonforfeiture Laws This 1977 ... insurance, one of the matters that needed to be taken care of after 30 years or so was an up-dating of the ...- Authors: Robert M Chmely, Charles Greeley, Richard Minck, John O Montgomery
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Nondiscrimination Rules
Nondiscrimination Rules This 1992 panel discussion is about the Internal Revenue Service's ... consultants stretch and crimp and crawl over a primary insurance amount (PIA)-offset plan until they realize ...- Authors: Janice P Bricker, Adrien R LaBombarde, Joseph P Macaulay
- Date: Apr 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation