Description: This presentation, session number 10PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the implications of the General Agreement on Tariffs and Trade, ‘GATT,’ requirement of the use of a specified mortality table for the calculation of current liabilities. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 2.

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: The presenters will provide an overview of the Canada Pension Plan (CPP), its financial status, recent changes and trends in utilization of the program.

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: 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: From the 1960 Transactions Vol. 12 No. 32, this ‘Digest of Informal Discussion’ addresses current developments and proposals with respect to Social Security legislation in the United States and Canada, and individual retirement legislation.

Description: This 1992 presentation discusses how to terminate a retirement plan including PBGC requirements and reactions, IRS issues, reversions and distribution problems. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the considerations and factors in selecting an interest rate assumption for a pension plan, looking at the Employee Retirement Income Security Act, ‘ERISA,’ the Financial Accounting Standards Board, ‘FASB,’ current liability, the effect of Internal Revenue Service, ‘IRS’ audit guidelines and audit programs, and the effect of other assumptions. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3A.

Description: This presentation covers both Canadian and United States developments.

Description: Panel discusses the elimination of Code Section 415e and how this will affect small defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 23, No. 1.