Benefits

Issue Brief

Life Insurance and Annuities: The Impacts of Regulatory Requirements on Consumer Cost and Choice

Government Mandates Work Group issue brief providing information on the impact of laws and regulations on consumer cost and consumer choice for annuity and life insurance benefits. 

Comments to IRS and Treasury on Projection of Cash Balance Benefits

Pension Committee comment letter to the IRS and Treasury on the projection of benefits under cash balance plans with variable interest credits. 

Issue Brief

Women and Social Security

Social Security Committee issue brief that discusses gender-related factors that can cause differences to the benefits women and men receive from Social Security. 

Subcommittee Notes from Meeting with Treasury, Labor, and PBGC

Notes from the Multiemployer Plans Subcommittee meeting on Feb. 22 with officials of the Treasury and Labor departments, and Pension Benefit Guaranty Corporation to discuss applications by…

Pension Committee Comments on Improving Availability of IRS Actuaries with the Profession

Pension Committee comment letter on the decision by the Internal Revenue Service (IRS) to limit the pension actuaries’ potential to interact with IRS actuaries and other experienced…

Variable Annuity Plans

Pension Committee exposure draft of practice note for measuring obligations of defined benefit pension plans that include variable annuity benefits

Comment / Letter

Subgroup Comments on Synthetic GIC Model Regulation

Deposit Fund Subgroup comments to the Life Actuarial Task Force on rules for separate accounts that fund guaranteed minimum benefits under group contracts related to the synthetic GIC model…

Comment / Letter

Comments to NAIC on Contingent Deferred Annuities

Nonforfeiture Modernization Work Group comments related to cancellation benefits on contingent deferred annuities (CDAs) to the NAIC CDA (A) Working Group (CDAWG). 

Comment / Letter

Subcommittee Comments on Excise Tax on High-Cost Employer-Sponsored Health Coverage

Active Benefits Subcommittee letter to the IRS regarding Notice 2015-52 on the excise tax for high-cost employer-sponsored health coverage under the Affordable Care Act (ACA).

Comments to IRS and Treasury on Suspension of Benefits

Multiemployer Subcommittee comments to the IRS and Treasury on proposed regulations on suspensions of benefits under the Multiemployer Pension Reform Act of 2014.