SOLVENCY VERSUS TAX VALUATIONaddress some other issues which are germane to the primary subject matter. Paulette will then discuss how ... 150% factor in the new law full funding limit takes care of this problem; however, one can probably find ...
Description: From Record of the Society of Actuaries Vol. 15, No. 1 A discussion of the approaches and philosophies used by Canada and the United States: -- Purpose of solvency/current liability valuations -- Benefits and assumptions underlying solvency/current liability -- Conflicts between tax and security valuations -- Effects of these valuations upon plan sponsors (and actuaries)Hide
- Authors: Lawrence Mitchell, Paulette Tino, Paul Zeisler, L SS
- Date: Apr 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement