Description: Retirement isn't a solo endeavor and the prospect of retirement looks starkly different depending on your family, your generation, your income and a host of other socioeconomic factors. The presenters will review the study, 'Financial Perspectives on Aging and Retirement Across the Generations' with an eye towards how these findings impact public policy, plan design for employers and financial planning for individuals and families.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and it highlights the following issues: What are the retirement needs of a population?, what are suitable methods of providing social insurance, private pensions,and savings?, what are the political, economic, and sociological implications of various solutions?, and what perspective on this problem does Canadian experience provide.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on the effects of the Economic Recovery Tax Act of 1981. Topics included: 1. Background - the provisions of ERTA 2. IRAs 3. Trasops 4.Stock options _.

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C., presented a discussion on the integration of pension plans with Social Security. The discussion included: Current integration requirements - what is and what might be, problems with the current rules - need for change, or not the recent proposal by Congress to redesign integration rules, practitioners' proposals to revise integration rules - in light of recent activity in Congress, and the next steps - better or worse?

Description: This panel discussion from the 1979 SOA Spring Meeting examines mergers and acquisitions from the perspective of the pension plans of the acquiring and acquired companies including financial and accounting considerations, the determination of the liability and design considerations.

Description: Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard to pension plans that are in effect but often overlooked by practitioners.

Description: A pension plan uses Actuarial Equivalence to determine a 'fair' adjustment to pension benefits for form and timing of payment. The definition of Actuarial Equivalence is set in the Plan Document which may not have been reviewed for decades. With a wave of recent pension litigation in the U.S., plan sponsors, attorneys and actuaries now pay more attention to how pension plans define Actuarial Equivalence. How does a change in mortality table or interest rate affect the ultimate benefit? What are the requirements under ERISA and pertinent regulations? Are there court cases that have examined this question before? What are the issues behind the recent lawsuits and what can a plan sponsor do now to reduce their legal exposure? What alternative strategies are available for changing or not changing the definition in the plan document?

Description: Discussion of the issues the PBGC was focusing on at the time including modeling issues, losses incurred and expected and changes in legislation desired by the PBGC to manage losses going forward.

Description: From a session at a meeting of the Society of Actuaries held in Las Vegas, NV May 22-24, 2000 This session covers innovations in pension plan designs and participant options that are happening in a variety of settings.

Description: This session discussion is about eligibility, coverage , participation rules under TRA 86, review and effects of the proposed Reg. 1.401a2b and Reg. 1.410b. From Record of the Society of Actuaries Vol. 15, No. 3A.