Session from the 2009 Enrolled Actuaries Meeting
03/30/2009 - 4:30 - 5:45 PM
Session Category: Employee Benefits - General
Credits: EA Core 1.50 CPD 1.50
Lump sums are in the spotlight. Liberal transition rules under Code Section 417 enable a variety of approaches for annuity plans that pay lump sums to migrate to the PPA basis. Panelists also discuss valuation issues (funding and accounting) for annuity.