Session from the 2011 Enrolled Actuaries Meeting
101 - Pension Relief Act (PRA) for Single ER Plans
03/28/2011 - 11:00 am - 12:30 pm
Session Category: Funding and Schedule B Issues
Credits:
EA Core 1.80 CPD 1.80
The speakers at this session cover the Pension Relief Act of 2010 and any Technical Corrections and guidance. The relief amortization calculations and an overview of the Installment Acceleration Amount rules are also addressed. Also covered are the look back rules for credit balance usage for charitable plans, extension of accrual freeze relief, and Social Security level income relief. NOTE: Details of the installment acceleration rules are covered in Session 601, and the delay of PPA rules for charitable plans is covered in Session 307. (Repeated at Session 202)
Speakers:
1.
Eric A. Keener
- Aon Hewitt
2.
Michael F. Pollack
- Towers Watson
3.
Carolyn E. Zimmerman
- Internal Revenue Service
