I did not post my testimony, but the following is my original written comments that are a little more detailed (only 10 minutes per person in testimony):
http://www.milliman.com/files/IRS_reg1.401.pdf
I did do some specific calculations to use in the testimony that were only alluded to in the above through verbal discussion. These were with respect to the value of various types of death benefits (J&S, account balance, etc.) under the new mortality table and how they compare between DB and DC rules and whether they violate long-standing guidance on incidental rules.
The following is testimony from the American Benefits Council which I also had a hand in (and would have presented if we weren't providing our own):
http://www.appwp.org/documents/abc401a9tes...st1009final.pdf
Their written comments are at:
http://www.appwp.org/documents/401a9rev702.pdf
The following is the written version of the Public Plans Task Force of the Pension Committee of the Academy of Actuaries:
http://www.actuary.org/pdf/pension/irs_16july02.pdf
Larry Johannsen split his 10 minutes between the above Academy testimony and representing the New York system (he is their chief internal actuary).