Description: 1992 SOA Annual Meeting, Washington, D.C. This session on mergers and acquisitions discussed the impact of pensions, post-retirement costs and fringe benefits on acquisitions as well as the special problems that arise when the parties in a transaction are globally diverse.

Description: In light of the Executive Life insolvency, this panel discusses the current situation regarding insurance company guaranteed products and retirement plans. Also addressed is what the DOL, IRS, PBGC, Congress and the insurance industry have done. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: In light of the Executive Life insolvency, this panel discusses the current situation regarding insurance company guaranteed products and retirement plans. Also addressed is what the DOL, IRS, PBGC, Congress and the insurance industry have done. From the Record of the Society of Actuaries Vol. 18, No. 2.

Description: This is a discussion on Supplemental Executive Retirement Plans SERPs. The regulations involved are addressed as well as the complexities of designing and administering SERPs. From Record of Society of Actuaries, Vol. 22, No. 2.

Description: In session 121IF of the Washington Annual Meeting panelists discuss the results of a special National Academy on Aging research project on issues related to the aging of our society. Also examined are new areas for actuarial involvement. From the Record of the Society of Actuaries, Vol. 23, No. 3.

Description: This session will provide an update on the IRS small-plan audit program. Areas to be addressed include: The Tax Court trial scheduled for January 1992, resolutions program, audit guidelines usability and differentiating between a malpractice and difference of opinion.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and it highlights the following issues: What are the retirement needs of a population?, what are suitable methods of providing social insurance, private pensions,and savings?, what are the political, economic, and sociological implications of various solutions?, and what perspective on this problem does Canadian experience provide.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on the effects of the Economic Recovery Tax Act of 1981. Topics included: 1. Background - the provisions of ERTA 2. IRAs 3. Trasops 4.Stock options _.

Description: This session addresses various questions, such as how are retirees typically handling large lump sum payments? How do retirees who take their benefits in a lump sum protect themselves against longevity risk? What pension purchase options are employers offering? What role can the plan administrator play in helping participants manage lump sums? From the Record of the Society of Actuaries, Volume 28, No. 2, Session 62pd.

Description: This presentation is Part I of a two part series arranged by the Society of Actuaries Futurism Section. Part I discusses the demographic changes, business restructurings, changing social values, and changing government roles that are predicted to occur in the next 20 years. Part II will discuss the effects these changes are expected have on retirement plans and retirement security. From the Record of the Society of Actuaries Vol. 20, No. 3A.