Sarah works with private and public employers. She assists clients with many aspects of defined benefit plans, including pension and postretirement actuarial valuations, plan and assumption studies, asset-liability studies, cost projections, nondiscrimination testing, and pension plan terminations. Other areas of experience with defined benefit plans include plan administration and design, plan mergers, drafting amendments, and government filings.
Professional Designations
Fellow, Society of Actuaries
Enrolled Actuary under ERISA
Member, American Academy of Actuaries
Education
BS, Mathematics, Southeast Missouri State University
Affiliations
Member, Western Pension and Benefits Conference, Boise Chapter
Given how higher interest rates have reduced pension liabilities, we run through some considerations and options for managing excess assets in a plan termination.
23 October 2020 - by Dominick Pizzano, Sarah Murray
This alert speculates on possible increases in Federal Insurance Contributions Act tax and why there may be interest in the “early inclusion” option under Internal Revenue Code §3121(v) for sponsors of and participants in non-account balance (i.e., defined benefit) non-qualified deferred compensation plans, also commonly referred to as supplemental executive retirement plans or “Top-Hats.”
