Description: Presented at June 1996 Spring Meeting. Discusses minimum pension funding rules under GATT, aka the Retirement Protection Act.

Description: Presented at October 1985 Annual Meeting. This session discussion is about concerns of the IRS and of the actuarial profession.

Description: This meeting session presentation and discussion occurred at the 1980 SOA Spring Meeting in Minneapolis. The topic was retirement income security in Canada. Specific discussions included: the role of government plans, efforts to improve portability, indexing of private and government plans, funding requirements and how they have developed, disclosure regulations, mandatory retirement ages and mandatory plans, Saskatchewan legislation, human rights regulations, and recommendations of the Lazar Report. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This panel from the 1977 SOA Meeting focuses on pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: Panelists discuss: [1] overview of new minimum-funding rules in the Omnibus Budget Reconciliation Act [OBRA] effective during the 1988 plan year, including Section 412[l] rules in particular, [2] maximum-funding rules, illustrated by a case study, and [3] implications of these rules that impact funding for 1988 and 1989. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It discusses funding requirements as prescribed by ERISA. 1975 Record Vol. 1, No.3

Description: This session is about United States: Minimum funding requirements, Internal Revenue Service audit guidelines, Pension Benefit Guaranty Corporation, Financial Accounting Standards Board 87 Canada: Surplus contrivances tax reform, pension reform legislation, Canadian Institute of Chartered Accountants Standards. From Record of the Society of Actuaries Vol. 13, No. 2.

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.

Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

Description: Presented at June 1996 Spring Meeting. Discusses pension funding adequacy and targets.