Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: Presented at June 1996 Spring Meeting. This session examines both the rules and practitioners' experience in implementing rules enacted with GATT: reportable events, PBGC notification of financial status, participant notification for underfunded plans.

Description: Presented at June 1996 Spring Meeting. This session addresses current issues pertaining to employers who sponsor Internal Revenue Code 'IRC' 403b and 457 plans for nonprofits, including: participation, contributions, nondiscriminatory testing, distributions, and maximum exclusion allowance.

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

Description: 1994 SOA Meeting, San Antonio. This session focused on issues and regulations that were breaking at the time of the meeting. The panelists analyzed the most recent announcements from the IRS, Department of Labor, and PBGC. Both retirement and nonretirement developments were presented, with retirement-related issues emphasized.

Description: This session discussion is about the recent regulations, rulings and current topics from the IRS, DOL and PBGC. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: Discusses the Tax Reform Act of 1986 and the limits taking effect in 1989 relative to Social Security integration, final- and career-average and offset plans, and defined-contribution plans. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4B.

Description: This session at a SOA 1990 Spring Meeting is about the nondiscrimination regulations in employee benefit plans as defined by the Internal Revenue Code and how consultants have advised their clients to comply.

Description: Presented at June 1996 Spring Meeting. This session examines various types of nontraditional pension plans - including cash balance, target benefit, and life-cycle plans - focusing on compliance issues as they relate to the design, funding, and administration of these plans.

Description: The importance of financial wellness has been increasingly recognized in the last few years. More organizations are sponsoring programs to assist people in different stages of their life