Description: From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent session at the Society of Actuaries 1977 Annual Meeting, held in Boston October 24-26. In addressing current developments with respect to the Employee Retirement Income Security Act ‘ERISA,’ the panelists discuss the relationship between actuaries and accountants, problems caused by ERISA and pending legislation, including mandatory retirement age, and beneficial aspects of ERISA. Current developments with respect to the Pension Benefit Guaranty Corporation ‘PBGC,’ Contingent Employee’s Liability Insurance, ‘CELI,’ and head tax increase are also included.

Description: Policymakers often turn to elaborate computer models to assess the effect of proposed changes in Social Security or pension laws and regulations. At this session, descriptions of these models and their methods are presented, including a review of the models' capabilities and limitations. The potential for use by actuaries in connection with these models is also discussed. From Record of Society of Actuaries, Volume 26, No. 1.

Description: This 1981 discussion session is about pension reform in Canada from three different perspectives- From the government point of view, from the point of view of private plan sponsors, and from the point of view of financial institutions.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and it highlights the actuary as the architect in the pension planning field which includes the following tasks: designs the plan, determines its cost, and sees to it that it is put into operation effectively.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

Description: This is a panel discussion on current developments in pensions examining the future of plan termination insurance, government policy and recent trends in social investing. From Record Of Society Of Actuaries Volume 8, Number 4

Description: This open forum is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss actual experiences related to consulting on plan design issues, including the effect of regulatory restriction on plan design, such as the nondiscrimination rules, further application of cash balance plans, and other recent developments that affect plan design. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This session discussion is about the effect of the Tax Reform Act of 1986 and proposed regulations on Section 401L. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session is about the philosophy and implications of investment income allocation for individual and group products, bases available for subdivision of investment income by line and within lines of business, applicability of new money rates to individual and group products, and regulatory restraints.

Description: Discussion of the issues the PBGC was focusing on at the time including modeling issues, losses incurred and expected and changes in legislation desired by the PBGC to manage losses going forward.