Description: 1994 SOA Meeting, San Antonio. This session covered the SEC letter on FAS 87, discount rates analyzing the current yield curve, matching bond portfolios to benefit payments, selection of salary scale, selection of return on assets, update on ASB proposed standards, and the relationship, if any, of funding assumptions to accounting assumptions.

Description: This meeting session was conducted at the SOA's 1976 Spring Meeting in Houston. The topic was an ERISA update related to insured pension plans. Topics presented included: value of Enrolled Actuary vs. FSA, the American Academy of Actuaries position on the EA vs FSA, funding assumptions, actuarial certifications, and special valuation problems.

Description: This 1978 session focused on valuation techniques for pension plans. Topics covered: 1. Asset Valuation Methods 2. Use of projections and forecasts 3. Has application of forecasts allowed the actuary to determine short range best estimate of future costs different from traditional methods? 4. Treatment of salary scales, turnover assumptions, retirement decrements

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.

Description: This session from the 1984 SOA Toronto Meeting discusses defined benefit issues including flexible funding methods, plan design, ad hoc arrangements and formal funding objectives. From Record of the Society of Actuaries Vol. 10, No. 4A

Description: Presented at October 1985 Annual Meeting. Discusses the paper 'Select and Ultimate Financial Assumptions In Pension Plan Valuations: An Analysis Of The Issues' by the Society's Committee on Pension Principles and Related Research - TSA Volume 37 1985. The paper addresses the pros and cons of select and ultimate assumptions.