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Portability of Defined-Benefit Pensions
Portability of Defined-Benefit Pensions In defined-benefit plans, a portability problem arises, ... From the Record of the Society of Actuaries Vol. 17, No. 3A. Inflation;Multi-employer plans;Portability; ...- Authors: Harold J Brownlee, William David Smith, Peter R Hardcastle, JENNIFER ANN CHRISTENSEN
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Debate: Defined-Benefit Plans, Why Bother
Debate: Defined-Benefit Plans, Why Bother This panel discussion is from the 1991 Meeting ... plans. From the Record of Society of Actuaries Vol. 17, No. 3B. Internal Revenue Service=IRS;Pension policy; ...- Authors: Phillip Geoffrey Alistair Cammidge, Richard S Raskin, Adam J Reese
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy; Public Policy
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Repairing the Pension Safety Net
terminate, take over, 1,700 pension plans in our 17-year history. And just in the last few months, we've ... know Congress would never have expected us after 17 years, to be facing the $2.5 billion deficit and ...- Authors: Susan M Smith, James B Lockhart
- Date: May 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Maximum Benefit Limitations
for 415 purposes not being limited by the 401(a)(17) limit. For example, somebody has at least ten years ... The plan document would apparently have a 401(a)(17) limitation that could impact the definition of compensation ...- Authors: Roscoe Haynes, Victor A Kamat
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Valuation Techniques for Pension Plans
and re the SEC and ERISA in the United States? 17. Satisfactory Standardization The March 1978 "i_epert ... 16. Understanding by Others Yes No No No Yes Yes 17. Satisfactory Standardization No No No No No Yes ...- Authors: James L Clare, James J Cryan, Daniel F McGinn, Arnold Shapiro
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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Cash-Balance Plans
lump sum, then you can pay the lump sum, 401(a)(17): First of all, obviously, you have to limit the ... updates on benefits that have been limited by 401(a)(17), or if you have the interest credits on a cash-balance ...- Authors: Dale B Grant, Maria Sarli
- Date: Apr 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Selection of Economic Assumptions For Funding and Accounting Valuations
high-paid group, what will happen is that the 401 (a)(17) limits, the compensa- tion limits, and the defined-benefit ... something recently that indicated that the 401 (a)(17) changes should be reflected as a plan amendment ...- Authors: Carolyn Abelanet Schrader, Margaret M McDaniel, Tamara Shelton
- Date: Jun 1994
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
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The Mechanics of Pension Plan Terminations
The Mechanics of Pension Plan Terminations This teaching session focuses on the IRS and ... employees and the change in those active employees. Item 17, for the first time, requires that you calculate ...- Authors: Craig A Olney, Karen Mitchell
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans
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Cash-Balance Plans and Age-Weighted Profit-Sharing Plans Basic
problems with the combined limit. Finally, 401 (a)(17) of course applies to these plans. The basic idea ... plan was cash-balance at the time that the 401 (a)(17) rules became effective or whether it became cash-balence ...- Authors: David Benovitz, Richard Joss, Juan N Kelly, Maria Sarli, Lloyd A Katz
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Hybrid plans
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PBGC and the Current Economic Environment
anymore, PBGC and the Current Economic Environment 17 obviously because it's a funny risk here. If ... start the phase-in from the date of shutdown. About 17 people voted for that, so that was fairly popular ...- Authors: Ronald Gebhardtsbauer, C David Gustafson, Thomas Lowman, Donald Segal
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy