Description: 1993 SOA Spring Meeting, San Diego. This session is a review of recent regulations, rulings, proposals, court decisions and happenings affecting pension practicioners.

Description: In response to the large volume of acquisitions in recent years, many corporations have implemented defensive measures to make themselves less desirable acquisition targets. A number of techniques involving employee benefits programs can be part of a corporation’s anti-takeover posture. These techniques generally attempt to accomplish imposing a new, significant liability, or cash commitment on the hostile bidder, or placing a block of stock in “friendly” hands.

Description: This excerpt from the 2001 Annual Report of the PBGC provides greater detail concerning the valuation of future benefits than is presented in the PBGC's annual report.

Description: From Record of the Society of Actuaries Vol. 15, No. 1 A discussion of the approaches and philosophies used by Canada and the United States: -- Purpose of solvency/current liability valuations -- Benefits and assumptions underlying solvency/current liability -- Conflicts between tax and security valuations -- Effects of these valuations upon plan sponsors (and actuaries)

Description: This article discusses index-linked securities, in light of the recent “Inquiry into the Value of Pensions” a committee set up by Prime Minister Margaret Thatcher “to consider the value of the differences in inflation protection of private pensions and job security, comparing those for civil servants with others.” The committee endorsed index-linked pensions for civil servants and private sector, and as a result the U.K. government issued index-linked bonds for the use of pension plans.

Description: This session 29IF of the Las Vegas Spring Meeting discusses how we might better proceed in responding to ongoing items of interest. Furthermore, the workings of the Pension Committee are addressed and discussed along with new standards, partly driven by current governmental activity. From Record of Society of Actuaries, Volume 26, No. 1.

Description: Getting people to think beyond retirement about future care needs and how they will be paid for is critical for a healthy aging plan. However, most people avoid the topic and make rushed decisions when finding long-term care services. Hear from experts in this advisory field explain what a successful plan looks like and what it takes to get people to plan ahead.

Description: This discussion on pensions raises the following questions: For employers with less than 25 employees, what pension arrangements have been found to be efficient from marketing, actuarial, and administrative standpoints? What are the different problems involved in investing for an insurance company and for a private pension fund? From Transactions of Society of Actuaries 1960, Vol. 12, No. 34.

Description: Fact sheet summarizing the Contribution Analysis: U.S. Multiemployer Pensions Plans report.

Description: Actuary readers are familiar with the Pension Benefit Guaranty Corporation, which was established under ERISA in 1974 to administer the benefits of terminated employee pension plans in the United States and to operate an “insurance” plan intended to protect the benefits of participants in such plans from inadequate funding. This article explains similar programs in Germany and Canada.