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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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Pensions And Tax Expenditures
Pensions And Tax Expenditures This article on pensions and tax expenditures discusses the problems in ... government $6y laced the benefits through a direct tlay program, those outlays would be taxable ...- Authors: Paul H Jackson
- Date: Mar 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Pension Provisions of General Agreement on Tariffs and Trade GATT: Non-Funding Issues
Pension Provisions of General Agreement on Tariffs and Trade GATT: Non-Funding Issues Discussed ... death benefits in these cases which would have a direct relationship to the PBGC benefit. For a long period ...- Authors: Charles Cahill, L SS
- Date: Oct 1995
- 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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Adjusting IRC 415 Limits for Prior Distributions
Adjusting IRC 415 Limits for Prior Distributions This article discusses adjusting IRC 415 limits ... 513 = $119,487. Similar to earlier discussions, care must be taken to make sure the plan provisions are ...- Authors: David M MacLennan
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Pension Section News
- Topics: Actuarial Profession>Standards of practice; 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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Is Raising the Age of Eligibility Fair to all? An Investigation of Socio-Economic Differences in Mortality Using Population Data
Is Raising the Age of Eligibility Fair to all? An Investigation of Socio-Economic Differences in ... disparities in access to and quality of health care, and other lifestyle factors will also play some ...- Authors: Geoff Rashbrooke
- Date: Jan 2011
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Pensions & Retirement>Pension legislation and regulation
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Pension Provisions of the General Agreement on Tariffs and Trade GATT: Funding Issues and the Deficit Reduction Contribution
Pension Provisions of the General Agreement on Tariffs and Trade GATT: Funding Issues and ... the 1996 contribution is still fairly low. The primary reason is the phase-in--we lower our maximum required ...- Authors: Patricia Scahill, Joan Weiss, Bruce Cadenhead
- Date: Jun 1995
- 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 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