Cecil Hemingway on Replacement Ratios, Retirement Thinking, and Our Long Tail Problem
- Tax briefing. // Practical Accountant;Sep2001, Vol. 34 Issue 9, p12
Presents updates on taxation in the United States for September 2001. Regulations on defined contribution plans; Renewal of a double taxation treaty between the country and Great Britain.
- Optional Plan Payments. // Practical Accountant;Nov2000, Vol. 33 Issue 11, p14
Focuses on T.D. 8900, final regulations which permit qualified defined contribution plans to be amended, and certain transfers between such plans effective September 6, 2000.
- Collective investments for pension savings: Lessons from Singapore's Central Provident Fund scheme. Koh, Benedict SK; Mitchell, Olivia S; Fong, Joelle HY // Pensions: An International Journal;May2010, Vol. 15 Issue 2, p100
Singapore's mandatory national defined contribution pension system permits participants to invest their retirement savings in a wide range of investment instruments if they wish, rather than leaving their savings in Central Provident Fund (CPF) accounts to earn interest rates by default. This...
- Responsible retirement solutions: Moving from a Defined Benefit to a Defined Contribution world. Clark, Al // Asia Insurance Review;Oct2009, p98
The article presents the analysis of Defined Benefit and Defined Contribution in relation to retirement fund plans. It notes that companies are expected to make sensible assessments of the pension liabilities. In addition, there was once a period of high volatility in equity markets in 1960's...
- Trapped in the retirement Catch-22. Greenwood, John // Corporate Adviser;May2012, p9
The article discusses a report from the Pensions Policy Institute (PPI) that spells out a grim future for the generation that will be the first to rely on Defined Contribution (DC) pension plan for their retirement. According to Nikki Cleal, director at the PPI, the report indicate that many...
- Northern Trust Offers Target-Date Funds. // American Banker;8/10/2007, Vol. 172 Issue 154, p7
This article announces the introduction of target date funds for defined contribution retirement plans from Northern Trust Corp. The portfolios are dated at five year intervals and are designed to become more conservative as the investors come closer to retirement age. The Chicago based company...
- Taxation of Compensation and Benefits. Cvach, Gary Q.; Masnik, Robert H. // Corporate Business Taxation Monthly;Oct2003, Vol. 5 Issue 1, p21
Focuses on taxation of compensation and benefits of employees and corporations in the U.S. Details of the Defined Contribution Plans; Information on Defined Benefit Plans; Analysis of the class action lawsuits against cash balance plans maintained by IBM Corp. and Xerox Corp.
- CHAPTER 4: Substantially Equal Periodic Payments. Slesnick, Twila; Suttle, John C. // IRAs, 401(k)s & Other Retirement Plans;Jun2013, p101
The article offers information on the use of substantially equal periodic payments, one of the exceptions to the early distribution tax in the U.S., which appears in the book "IRAS, 401(k)s and Other Retirement Plans." It outlines some of the basic rules about the exception including no age...
- Legislative repeal offers tax, investment benefits. Burson, Bob // San Diego Business Journal;02/14/2000, Vol. 21 Issue 7, p8A
Looks at benefits of the repeal of United States Internal Revenue Code Section 415(e) under the Small Business Act to employees participating in both defined benefit pension and defined contribution plan. Offering of tax savings and investment opportunities; Concept behind the benefit and tax...