Description: This is a panel discussion session on the Multiemployer Pension Plan Amendment Act of 1980. From Transactions of Society of Actuaries 1981, Vol. 7, No. 1.

Description: This teaching session focuses on the IRS and PBGC requirements for terminating a defined benefit plan, both with and without sufficient plan assets. It also looks at alternatives to plan termination, such as plan freeze and plan merger. From the Record of the Society of Actuaries Vol. 5, No. 4.

Description: Since the Internal Revenue Service updated its rules for integration of qualified pension plans [Revenue Ruling 71-446] nearly ten years ago, major changes have taken place in the structure of Social Security benefits. The lack of a consensus as to what constitutes a good set of rules for integration is a reflection of the many existing social and political viewpoints on this subject. This paper proposes a single theoretical basis for the integration of qualified pension benefits with Social Security retirement benefits and examines the implications of that proposal. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: This report is a summary of a panel discussion which occurred at the 1980 SOA Spring Meeting in Minneapolis. The panel discussed economic assumptions for pension plans. From Record of Society of Actuaries, Vol. 6, No. 2.