Description: Summary: Deferred Retirement Option Plans DROPs are one of the hot topics for the public sector's retirement. DROPs allow for the accumulation of large lump sums for participants who work beyond their normal retirement age. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 42PD

Description: This panel discussion focuses on the funding of public employee retirement plans.

Description: This panel discussion is about the latest developments in public sector retirement plans including regulatory trends, funding requirements, benefit trends, pressures on assumptions, qualification and the effect of Internal Revenue Code limits. From the Record of the Society of Actuaries Vol. 17, No. 3.

Description: Attendees are updated on the Government Accounting Standards Board's GASB progress in establishing new recognition and disclosure requirements for post retirement benefits other than pensions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 25pd.

Description: This discussion reviews benefit design, differences in funding methods and actuarial assumptions, political considerations and current studies and possible future legislation. From Record of Society of Actuaries, Vol. 1, No. 3.

Description: Presented for discussion are two research reports: Public Employee Retirement Plans Research: Experience Studies, Valuation Reports and Unfunded Liabilities, and Pension Plan Termination in Ontario since 1988. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Public/Municipal Pension Plans. The questions discussed inlcuded: 1. How do public/municipal plans differ from corporate plans? How should they differ? 2. Are traditional closed-group, reserve-accumulating valuation methods appropriate? 3. What would be the impact of universal Social Security coverage? 4. Is appropriate actuarial advice being given to public/municipal plan boards? From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This session from the 1976 Fall SOA meeting is about pension plan problems of state, provincial and local governments included topics are differences between public and private plans, in particular the funding difficulties of the New York City pension plan.

Description: This informational panel discussion which was presented at the 1980 SOA Spring Meeting in Minneapolis discussed various issues related to public and municipal pension plans. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: Attendees learn how the public sector bargaining process works and learn the role of the actuary in that process. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 29pd.