Description: This panel discussion looks at what a pension plan valuation report should contain and the valuation report as a consulting tool with the client/plan sponsor.

Description: This teaching session focuses on the valuation of ancillary benefits for pension plans.

Description: This document is a summary of a session which was presented at the 1975 SOA Annual meeting. It includes discussions on the following topics: Effects of ERISA on valuation methods, discussion of Claude Y. Paquin's paper A Review of Actuarial Cost Methods for Defined Benefit Pension Plans, funding standard account, asset valuation and allocations, plan mergers, a discussion of Josiah M. Lynch's paper A Practical Approach to Gains Analysis, information related to Individual policy pension trusts.

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 panel discussion looks at individual tax qualified products. The areas addressed include regulatory developments, products being used, the effect of volatile money markets on product design, variations in assumptions by market, variations in results by market, defined benefit HR10, spousal IRAs, and Canadian RRSP's.

Description: This session from the 1976 SOA Winter Meeting is about individual retirement accounts: Product and Marketing, Taxation, Reporting and Disclosure, and Roll-overs.

Description: Panel discussion session examining individual retirement account competition including products offered by banks, stock brokerage firms,mutual fund companies, and insurers. Discussion of market share of each type of financial institution in the IRA market.

Description: This panel discussion from the 1977 SOA Meeting focuses on the practical considerations, design and administration of individual policy pension trusts.

Description: This panel discussion examines a wide range of current topics about pension plans including proposed legislation around plan termination, proposed amendments to ERISA, rules about IRAs, IRS anti-discrmination rules and others. The role of the American Academy of Actuaries is discussed.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions