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  Reliant Pension Associates Inc. - Actuaries, Annuities & Retirement Insurance Plans, Pension & Profit Sharing Plans in Walnut Creek, CA at YELLOWPAGES.COM

• Old Practical Considerations (www.iraplanning.com)

  However, a joint L.E. factor enhances the outcome even more for participants ... [ Michael L. Vorkapich, a pension actuary and personal friend, provided these ...

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• Financial and Estate Planning Implications of the Minimum Distribution ... (www.iraplanning.com)

  The plan can specify that the L.E. of both the participant and spouse DB must be ... to use a single L.E. when computing required ... ( See item "L" ...