Description: This article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.

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: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: This report presents the results of a survey conducted for the Society of Actuaries Pension Section Research Committee by Mathew Greenwald & Associates, Inc, March 2005. The purpose of the survey was to examine the prevalence of traditional and hybrid defined benefit pension plans in large organizations that have operations in the United States. The results of the study may prove useful to pension practitioners and policy makers wishing to gauge the effect of a recent US court ruling with potentially widespread implications for pension plans commonly referred to as cash balance plans.

Description: Experienced actuaries will discuss various ethical problems faced by retirement actuaries in everyday practice. Actuaries practicing in other consulting disciplines will find the broad concepts of dealing with these retirement-specific scenarios instructive in dealing with the ethical dilemmas that may occur in their business.

Description: The SOA Research Institute tasked the Workforce Science Institute to investigate how retirement benefit plans can affect a plan sponsor’s workforce and business results. The following is an interview with Rick Guzzo and Haig Nalbantian co-founders of the Workforce Science Institute who are the researchers on this project. The interview gives a helicopter view of the project as well as provides some “food for thought” on how retirement plans can be designed to produce an effective workforce.

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: During the past few years, the Society of Actuaries Committee on Post-Retirement Needs and Risks has come to realize that employees are called on to make many decisions about their benefits, and increasingly, as more benefits are provided by their employers, the retirement security of the employee depends largely on the decisions they make. During the last two years, the Committee has moved into a new area – with two projects on the topic of Retirement Financial Advice. The first is a research paper focused on employer approaches to retirement financial advice, and the second is a guide for employers. Greg Ward, CFP®, Think Tank Director at Financial Finesse, served on the Project Oversight Group for the employer guide and the research paper. Greg works with employers and employees to promote financial wellness. This article offers some perspectives on the SOA reports.

Description: This session discussion is about the various pension plan issues which must be considered when buying, selling, or merging a company, including: - Funding issues, - Plan design for a merged or successor plan - Eligibility, coverage, and participation issues - FASB accounting issues - Comparability of plans - Legal and actuarial requirements. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This session from the 1995 SOA Vancouver Meeting discusses recent economic developments leading many companies to reduce their workforce, examines the impact of this activity on the pension plan, nondiscrimination rules and explores design options that have been used in conjunction with downsizing. From the Record of the Society of Actuaries, Vol. 21, No. 3a.