All posts by: Mark A. Barrett, EA, MAAA

Blog de BPAS

mortality tables

The Wait is Almost Over!

IRS proposes new mortality tables for pension funding and lump sum payments.

Mar 07, 2017

In general, for purposes of calculating the present values in single-employer defined benefit pension plans for minimum funding requirements, PBGC premium payments and minimum lump sum amounts, plan sponsors must use...

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Variable Annuity Pension Plan

Variable Annuity Pension Plan (VAPP): Predictable Employer Costs & Lifetime Participant Income

A Variable Annuity Pension Plan (VAPP) can provide predictable employer costs & lifetime participant income. A VAPP can also eliminate interest rate risk.

Nov 30, 2015

What is a VAPP? A Variable Annuity Pension Plan is a defined benefit (DB) pension plan that provides a lifetime income to participants, may increase payments to offset inflation, and provides...

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