Description: Full version of The Actuary Newsletter Special Edition - November 1974: Review of ERISA provisions

Description: Discusses changes made to the Canadian pension system over time, recent actions and actuaries' role in this.

Description: Discusses extension of the current favorable tax treatment of employer-sponsored pension plans to additional groups and to employee contributions.

Description: Article from The Actuary November 1992 – Volume 26, No. 9 is about taxation of distributions from qualified retirement plans and considerations in IRA rollovers.

Description: Notes that the current retirement system does not assure that everyone will retire with adequate retirement income, and provides arguments in favor of employers being required to provide pension plans.

Description: This about the issues facing actuaries in retirement systems as well as the support available to them. Some of the more significant issues are: Declining numbers of defined benefit plans, plan underfunding and the PBGC, increased regulatory complexity and compliance, and increased competition and employment opportunities.

Description: The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987. This is an accounting/actuarial standard with significant income statement and balance sheet implications. This article discuses the results of a survey of selected affected companies regarding the impact of this standard.

Description: This brief article notes that Mr. Donald S. Grubbs, Jr., who was intimately involved in the discussions that took place both before and after the enactment of ERISA, gave a talk entitled Three Years of ERISA: A Critical Appraisal to the Pension Research Council last May.

Description: The U.S. Internal Revenue Code prohibits qualified pension and profit sharing plans from discriminating in favor of highly compensated employees. It states that a plan is not discriminatory merely because contributions or benefits are a uniform percentage of pay. In addition, the code allows some disparity between highly compensated employees and other employees with respect to their contributions or benefits as a percentage of pay.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on September 18, 1979 and the Board of Governors on October 18-19, 1979