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Settling the Dust on Smoothing the Assets
Settling the Dust on Smoothing the Assets Panelists develop a framework for analyzing the diverse ... close the gap and go right to market. That takes care of the objection that you're forever above and ...Description: Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, attendees learn how to assess the reasonableness of a method from both a client and a regulatory perspective – that qualify under IR Code Section 412[c][2][A] – including a case study of the evolution of smoothing methods used by a particular group of plan sponsors. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 76PD of the San Francisco Spring Meeting.
Hide- Authors: Paul Angelo, James E Holland
- Date: Jun 2002
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension legislation and regulation
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Internal Revenue Code Section 415 Limits
Internal Revenue Code Section 415 Limits Discusses plan design and funding issues – for small ... inter- face with are the people responsible for the care and feeding of the DB plan, we've got no problems ...Description: Discusses plan design and funding issues – for small and large plans – arising from changes to the Section 415 limits, including: transition rules, adjustments to the $90,000 limit, combined-plan limits, top-heavy plans, and problem-solving. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.
Hide- Authors: Steven Bryson, Robert F Drozd, David R Kass, Donald Segal, Susan M Smith
- Date: Apr 1988
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation