Description: Excerpts from the PBGC Actuarial Valuation Report—1999 Fiscal Year by Joan M. Weiss from Pension Section News, June 2000, Issue No. 43.

Description: On June 26, 2007, the U.S. Conference Board sponsored a webcast on phased retirement. There were several interesting aspects of the webcast and ensuing discussion including: 1. Polling results, 2. Case studies about how employers have implied phased retirement programs, including examples of how employees are moved from job to job as they entered phased retirement, and 3. Participation by a number of employers indicating their interest in the topic. This article focuses on the first two of these three elements.

Description: Describes the new RP-2014 Exposure Draft.

Description: Revised pages for the RP-2000 Mortality Tables Report dated April 2000.

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: The proposed regulations define a class of products known as “qualifying longevity annuity contracts” (QLACs), which are excluded from the account balance used to determine required minimum distributions. By exempting longevity annuities (up to a specified limit) from the RMD rules, it is hoped that it will provide individuals under defined-contribution plans the option to use an “affordable” portion of their account balance to purchase a longevity annuity. The proposed regulations apply to tax-qualified defined-contribution plans under section 401(a), section 403(b), individual retirement annuities and accounts (IRAs) under section 408, and eligible governmental section 457 plans.

Description: This article is about papers submitted in response to a Retirement 20/20 call for submission of papers about Tier II retirement systems, i.e. those that are employer-provided retirement benefits that fit between social insurance and private savings.

Description: Appendix to report, Variable Uninsured (Value) Life Annuities