Description: Discussion on problems encountered in filling out the Schedule B and how to solve them. The session will cover reconciliation account, current liability calculations and suggestions for improvement. From the Record of the Society of Actuaries 1992, Vol.18, No. 1A.

Description: This is a panel discussion session focusing on national pension policy including what the United States and Canada are doing to solve the problems that face the pension industry. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint

Description: In this article, the author discusses private pension policy recommendations from the first interim report of the President’s Commission on Pension Policy, released in May 1980, noting that it contains several recommendations similar to reforms strongly urged upon actuaries three years ago Record, Vol. 3, No. 4, p. 902 by Karen Ferguson, Director of the Pension Rights Center, Washington, D.C. The author of this article discusses recommendations, including political views, on topics including mandatory pension coverage, vesting, and survivor protection.