Description: Presented at April 1986 Spring Meeting. This session discussion is about the current issues relating to compliance with the Tax Equity and Fiscal Responsibility Act of 1982 'TEFRA', the Deficit Reduction Act of 1984 'DEFRA' and the Retirement Equity Act of 1984 'REA'.

Description: This presentation is about the general considerations in planning compensation, the role of government in compensation and benefit planning, the relationship between immediate and deferred compensation and estimating the cost of the compensation program. From the Record of the Society of Actuaries, 1977, Vol.3, No. 1.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .

Description: With the tremendous growth of the private pension institution since 1940, it is inevitable that an institution of this magnitude should come under critical scrutiny by both public and private bodies. This is a panel discussion about major policy issues in private pensions in the United States and Canada. From Transactions of Society of Actuaries 1966, Vol. 18 Pt. 2, No. 52.

Description: Presented at the April 1986 Spring Meeting. This session discussion is about the current issues other than those relating to the Tax Equity and Fiscal Responsibility Act 'TEFRA' of 1982, the Deficit Reduction Act 'DEFRA' of 1984 and the Retirement Equity Act 'REA' of 1984.

Description: This session from the 1984 SOA Atlanta Meeting covers the reasons sponsors implement cafeteria plans, basic design options, measuring experience, the cost of options and the pros and cons of cafeteria plans.

Description: Presented at April 1986 Spring Meeting. This session discussion is about deferred compensation arrangements: Why they are established, Funded versus unfunded programs, Supplemental Executive Retirement Plans 'SERPs'.

Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: Presented at April 1986 Spring Meeting. Addresses costs, cost measurement and control, how target cost levels are established, and the cost/benefit perceptions of employers.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.