Description: This is a discussion of the paper, 'Life Agents' Retirement Plans under New York State Expense Limitations' by Peter M. Tompa. This discussion amplifies the paper with regards to comparison of funding retirement with single premium deferred annuities as opposed to the money purchase method and critiques the table used for valuation of benefits.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Can individual policy retirement plans be sold by insurance agents without their becoming fiduciaries, what new features in funding contracts and prototypes plans are needed, and what extra costs for retirement plans are expected due to the reporting, dlsclosure, and actuarial valuation requirements of ERISA. 1975 Record Vol. 1, No. 3

Description: Small pension plans, are using Cost of Living Allowances 'COLA' in calculating benefits. This paper examines ways to handle COLA in valuations.

Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: This article summarizes the speech by Lloyd A. Woolridge on pension vs. profit sharing, insured vs. uninsured and individual vs. group in regards to retirement income plans.

Description: This is a research project on possible replacement indices for the 30 year treasury rates used to value current liability for defined benefit pension plans in the US.

Description: Presented at April 1986 Spring Meeting. Addresses whether actuaries working for plan sponsors are better than outside consultants, the professional responsibility that an in-house actuary must have, how the plan sponsor actuary provides analyses, and how the role of the plan sponsor member is evolving.

Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted

Description: Discusses a variety of regulatory issues relative to pension plans, the professional responsibilities of pension consultants, and criteria which should be applied for determining assumptions, actuarial cost method and modifications in evaluating disability benefits. Also discusses determination of qualified actuary to represent client before the IRS.