Description: The objective of this forum was to bring together basic factual material and to discover a good cross section of actuarial thinking in this field. From Transactions of Society of Actuaries 1950, Vol. 2, No. 2.

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: 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 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 discussion analyzes the advantages and disadvantages of retirement plans under which the annuity benefits payable to the individual will be variable and will depend on the investment experience of a fund consisting primarily of equity investments. This discussion also looks at the advantages and disadvantages to a recently introduced type of group annuity contract. From Transactions of Society of Actuaries 1952, Vol. 4, No. 8.

Description: Jacquelyn B. James, Ph.D. is director of the Center on Aging & Work and the Sloan Research Network on Aging & Work at Boston College; she is also a fellow in the Behavioral and Social Science Division of the Gerontological Society of America. Her research has focused on the meaning and experience of work, gender roles and stereotypes, adult development, perceptions of older workers and emerging retirement issues. Since 2014, with support from the Alfred P. Sloan Foundation, Dr. James has been building the Sloan Research Network on Aging & Work, a multi-disciplinary, international network. Dr. James, along with Dr. Marcie Pitt-Catsouphes, edited a special issue of the journal, Work, Aging & Retirement—Change in the Meaning and Experience of Work in Life. James is past president of the Society for the Study of Human Development and serves on the editorial board of Work, Aging & Retirement.

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: In the past three years, the Society of Actuaries (SOA) compiled essay collections to address retirement issues. The 2018 call for essays expanded and complemented the discussion by identifying current and potential impacts that family structure, roles and dynamics have on retirement security in the United States. Family structure can, and in many instances does, play a significant role in retirement security worldwide, but this is often not recognized in retirement planning. The presenters will share several award-winning essays. Observations and highlights from the overall project will be shared, and ideas presented in related essays will be summarized.

Description: Risk-shared plan designs have been gaining significant popularity with employers and members in response to the shortcomings of traditional defined benefit and defined contribution pension plans. The presenters will explore risk-shared plan design innovations recently implemented in Canada to better balance the competing needs of members and employers, including the growing trend toward pension plan consolidation.

Description: An overview of the retirement schemes across various Asia markets, looking at each of the 5 pillars of the retirement model. As a result of ageing workforce and increasing life expectancy, retirement savings gap is becoming a major social issue for many countries. An effective retirement systems require all stakeholders including the government, employers, retirement services providers and individuals to understand the risks involved, their roles and responsibilities, and to commit to do their part in tackling the retirement savings gap issue. This presentation will point out where improvements can be made from each stakeholder's perspectives, with a focus on the Asia markets which contain a mix of some of the most populous countries in the world and countries with very small population, developed economies as well as emerging markets, young and old labor force, and finally different cultures, all of which affects how people view and prepare for retirement.