Do You or Any of
Your Clients Have
Overfunded Defined
Benefit Pension Plans?

immigration truly began.
Jeffrey Scheckner, who co-
authored the article, said
that "everyone is question-
ing to what degree the
Soviet Jewish population"
will affect the overall
numbers. He said he was ex-
pecting many Jewish com-
munities to do new popula-
tion surveys in the coming
years to measure the impact
of the Soviet Jews.
Dr. Kosmin and Mr.
Scheckner are members of
the research department of
the Council of Jewish fed-
erations, which has just
completed its own 1990
survey of the American Jew-
ish population with findings
to be released in October.
New York state had both
the highest number of Jews,
1,844,000, and the highest
percentage of Jews overall,
10.3.
California had the next
highest number, 909,000,
followed by Florida, with
585,300, New Jersey, with
411,000, and Pennsylvania,
with 345,800.
After New York, the
highest percentage of Jews
was found in New Jersey,
where they made up 5.4 per-
cent of the total population.
In Florida, they were 4.9
percent of the population,
and in Massachusetts, they
were 4.7 percent.

Libya Supported
Terrorist Raid

Washington (JTA) —
Libya provided "direct sup-
port in all phases of prepara-
tion" for the failed May 30
terrorist raid on Tel Aviv
beaches by the Palestine
Liberation Front, the State
Department has determined.
The finding, contained in a
report issued this week by
the department's Office of
Counterterrorism, concurs
with claims previously made
by Israel about Libya's role
in helping to plan the raid.
The raid was to be con-
ducted by six assault boats
carrying PLF personnel to
the Tel Aviv shoreline. But
Israel intercepted them, kill-
ing four would-be terrorists
and capturing 12 others. No
Israelis were injured.
Libya helped in "planning
the attack," providing
"personnel who accom-
panied the ship from which
(the raid) was launched,"
said the report, which was
titled, "Libyan Support for
Terrorism Threatens the
Middle East."

We have a simple solution to this complex
problem. We resurrected IRC Section 412(i)
and have created the Guaranteed Pension
Account (GPA). This allows for a fully
insured pension plan exempt from OBRA 87
funding changes.

A ).

COMING
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1991

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Show your support for the Israel Cancer Association by
attending our annual dinner dance. There are 7000 new
cancer cases in Israel every year. As Israel's leading anti-
cancer campaign, we aid prevention, detection and
treatment of cancer. And as a volunteer organization, we
need your financial commitment to continue our
important work. So join us on November 25,1990, and
have a good time for a good cause.

Friends of Israel Cancer Association and Hanoar Chapter
Annual Dinner, November 25, 1990
Congregation Beth Achim
Guest Speaker: Mrs. Abba Eban
(President of Israel Cancer Society)

For information call Agi Rubin, President, (313) 352-8043
or Pat Baer (313) 661-4321

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