Description: This panel discussion session reported on the status and content of the Actuarial Standards Board standard dealing with the selection of assumptions. The discussion covers what the effects would be on practitioners.

Description: 1994 SOA Meeting, San Antonio. This session provided information on executive compensation plans in the US, with special emphasis on nonqualified deferred compensation programs. Topics included: 1. Golden parachutes. 2. Limitations on deductibility of executive compensation. 3. Taxation for constructive receipt and the ERISA issues of these plans.

Description: 1994 SOA Meeting, San Antonio. This session provided information on executive compensation plans in the US, with special emphasis on nonqualified deferred compensation programs. Topics included: 1. The growing importance of nonqualified deferred-compensation plans and the description of those plans typically used to supplement retirement income. 2. Issues relating to severance plans. 3. Deferred compensation via stock and other equity-type compensation.

Description: Presented at October 1985 Annual Meeting. Discusses the current expected mortality rate of defined benefit plans, what changes in this mortality rate are likely, will defined benefit plans be replaced by other programs requiring actuarial expertise, will retraining of actuaries be necessary, what we can learn from other places and other times.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists address concerns that government regulations are discouraging the utilization of qualified plans. Topics they discuss include: the effect of funding limits maximum benefit and contribution limits nondiscrimination plan sponsor objectives and taxation of benefits. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: Panelists at this session of the SOA 1998 Maui II Spring Meeting discuss trends in the administration and design of employee benefit , specifically, hybrid plans and the outsourcing of administration.

Description: 1994 SOA Meeting, San Antonio. This pension seminar program discussed the various types of executive compensation plans with special emphasis on nonqualified deferred compensation plans and the associated accounting and actuarial issues. The primary discussion covered the different ways to try to secure these benefits without creating taxation.