David J. Kupstas, FSA, EA, MSEA

David J. Kupstas, FSA, EA, MSEA Chief Actuary

Recent Posts

March 22 2017

Brrrr...Thoughts About Frozen Defined Benefit Plans

Employers who sponsor defined benefit or cash balance plans may decide one day that the contribution requirements are too high or that they would prefer to provide retirement benefits through a 401(k) plan instead.  In these cases, the companies migh...

February 23 2017

A Deeper Look at Cross-Testing

This is Part 2 in a two-part series on the mechanics of cross-testing. 

February 16 2017

EBARs: The First Step in Cross-Testing

This is Part 1 in a two-part series on the mechanics of cross-testing. 

February 06 2017

For Big Tax-Deductible Contributions, Consider a Defined Benefit Plan

Small business owners who are looking for tax-deductible retirement contributions greater than those available in a 401(k) plan should consider adopting a defined benefit (DB) plan. 

January 26 2017

How Mortality Tables Work

When people hear that I am an actuary, the first question they ask (besides, “What is THAT?”) is, “How long am I going to live?”  The answer is, I have no idea.  Contrary to popular belief, life expectancy rarely is used in actuarial calculations. 

December 02 2016

11 Things You May or May Not Know About Family Attribution

When you own a business and sponsor a qualified retirement plan, there are times you may wish you weren’t the owner.  Being an owner may make you a Highly Compensated Employee (HCE) or a key employee, thus restricting your benefits or forcing you to ...

November 11 2016

Controlled Group Rules Require Multiple Businesses to Be Treated as One

Under the controlled group rules, two or more business entities with common ownership are to be treated as a single employer for qualified retirement plan purposes.  A company sponsoring a retirement plan may need to provide those same benefits for e...

November 02 2016

2017 Qualified Plan Limits Announced

Autumn is here, which means leaves are changing color, football season is in full swing, and it’s time for government agencies to release new retirement plan limits for the upcoming year. 

October 26 2016

Deciding When to Start Collecting Social Security

Age 62 is the earliest a worker may begin collecting Social Security retirement benefits.  Is that the best age to start, or is it better to wait until the “full” Social Security retirement age (now 66) or perhaps even later?  Let’s take a look at so...

October 20 2016

Social Security Benefits to Get a (Very) Slight Bump in 2017

Retirees on Social Security may soon be able to afford an extra cup of coffee or sandwich each month, but not much else.  The Social Security Administration announced this week that monthly Social Security and Supplemental Security Income (SSI) benef...