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Notes from Meeting of Actuaries 'Intersector Group' with Treasury and IRS, May 2022 (PDF)
American Academy of Actuaries, Conference of Consulting Actuaries, Society of Actuaries, and ASPPA College of Pension Actuaries [ACOPA] 
June 27, 2022 12 pages. Topics include: [1] Guidance on new closed plan rules and clarification on what plans are eligible for relief, [2] Statutory and substitute mortality tables, [3] Issues with plans terminating in surplus position, [4] Cash balance plans that use actual investment return, [5] Applicability of excise taxes on multiemployer plans remaining in critical status after their rehabilitation period ends, and [6] Annual certification under IRC Section 432 for plans receiving SFA. MORE >> |
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