Description: Description of program parameters for next year.

Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

Description: This article reviews the responsibilities undertaken by Enrolled Actuary and highlights compliance concerns. From Pension Section News, April 1998, Issue No. 36.

Description: This article outlines the 2001 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

Description: This paper examines the history and current problems of the Pension Benefit Guaranty Corporation PBGC. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Expert discussion of several previous papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: The article discusses the recent final and proposed regulations published by the IRS and Treasury on the required minimum distribution rules for qualified plans, which implement changes made by SECURE 1.0 and SECURE 2.0. The article is intended to identify the important rules in the final regulations, provide a framework for determining how the rules apply to beneficiaries of qualified plans and IRAs, describe the key differences between the earlier 2022 proposed regulations and the final regulations, and it summarizes the SECURE 2.0 provisions contained in the new proposed regulations.

Description: There is no silver bullet to improving retirement income outcomes for retirees. However, a combination of changes can be of significant value in addressing this overlooked issue. Although QLACs on the surface have potential value, they are not nearly as efficient as they could be. So far, employer plans have provided limited options for retirement income solutions. IRAs may not cost effectively serve the best interest of retirees. Employer plans should be encouraged to become retirement income providers and alternative approaches should be considered. The current prohibition on allowing plans to modify benefit payouts based on mortality experience should be reconsidered to allow for innovative plan income designs. Improvements to the deaccumulation stage of the retiree nest egg are challenging yet necessary.

Description: Response to David Kausch’s comments on the paper.