Description: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: This presentation discusses the income taxes and excise taxes that may apply to individuals receiving benefits from qualified pension plans. Also discussed are methods of deferring taxes and nonqualified plans. From the Record of the Society of Actuaries Vol. 17, No. 3A.

Description: Presented at June 1996 Spring Meeting. The panelists discuss recent US pension legislation developments.

Description: This session from the 1995 SOA Vancouver Meeting covers recent legislative and regulatory developments in the U.S. and Canada including the ownership of the surplus in a pension plan, the CIA discipline process, the Department of Labor's DOL's 'safest available annuity provider' rule and tax issues on deferred compensation plans. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: Discussion of bankruptcy and the implications for benefit plans, the obligations, collectively bargained benefits. Specific discussion of the LTV case.

Description: This presentation discusses nontraditional and nonqualified plans. It covers cash balance plans, floor plans, nonqualified deferred compensation plans and funding vehicles for these plans. From the Record of the Society of Actuaries Vol. 16, No. 4A.