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  • Dialogue with the IRS
    compensationdefinitionis nondiscriminatoryunderSection414(s). The important point to note is unlessthe procedure ... is the outlookfor includingactualbase pay as a 414(s) safe harbor? MS. WEISS: BeforeI answer, I want to ...

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    • Authors: James E Holland, Karen Justesen, Joan Weiss, Christopher Levell
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension legislation and regulation
  • Different Views on Funding Adequacy
    The framework presented is embedded in the current U.S. regulatory environment, which forms a set of opportunities ... fund—essentially going back to the pre-ERISA situation in the U.S. There are really three sources of benefit security ...

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    • Authors: Christopher M Bone, Richard Daskais, Malcolm P Hamilton, Marilyn Miller Oliver, William J Sohn, Stephen Lee
    • Date: Jun 1996
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding