Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: 1994 SOA Meeting, San Antonio. This session gave Internal Revenue Service and the Treasury Department an opportunity to address specific issues of their choice. Topics included: 1. Nondiscrimination regulations under 401a17. 2. Separate line of business regulations. 3. IRS determination letter. 4. Examination program. 5. Modifications recently made to help plan sponsors cope with the myriad of rules and regulations for which they have to amend their plans.

Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: A discussion of how issuers and providers of IRAs and employer-provided qualified retirement plans need to consider all situations and possibly modify their administrative systems and/or procedures for purposes of administering the IRAs and plans in accordance with the RMD required minimum distribution rules.

Description: In this paper, the author presents the statutory and regulatory rationale for the Internal Revenue Service, ‘IRS,” position on integration. The author discusses the integration requirements under IRC Section 401a which must be met for a private pension plan to receive favorable tax treatment, including the prohibited discrimination requirement. From the 1982 Transactions Vol. 34.

Description: This session discussion is about what practitioners have been doing with the new Internal Revenue Code Section 410b and Section 401a26, how have they been doing and comparability calculations for the above. From Record of the Society of Actuaries Vol. 15, No. 1.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists present the basics of nondiscrimination in pension plans, the provisions of the tax code designed to prevent benefits and contributions from being steered primarily to the higher paid participants in a plan. The panelists discuss the relevant sections of the Internal Revenue Code, including 401[a][4], 410[b], 401[I], 401[a][26], and the recently published regulations. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: 1992 SOA Regional Meeting, Chicago. This presentation provided a 1992 rulings and regulations update including: 1. Bankruptcy. 2. Pension Benefit Guarantee Corporation update. 3. IRS Announcement 92-29, which extended the effective dates for the 401 a4 and related regulations. 4. IRS Announcement 92-81, which is is the data procedure announcement for 401a4 substantiation. 5. Revenue Procedure 92-42, which, repeals Revenue Procedure 89-45. 6. The Internal Revenue Service business plan.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual meeting in Washington D.C., presented information related to 401k Plans. Topics discussed included: - Historical background - Current developments - Features of 401k plans - What are the issues/problems