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

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: 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: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

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.

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: This is a discussion about the issues surrounding retirement at age 70. What redesigns of group life, disability, and health plans is necessary as a result of raising the minimum mandatory retirement age to 70? What is the cost effect of these changes? How do you handle benefit design in states with no mandatory retirement age? How should pension and profit-sharing plans be changed to conform to the new law? From Record of the Society of Actuaries 1979, Volume 5, No. 1.

Description: This session was presented at the June 1980 SOA meeting in San Diego. The session outlined principles of pension plan design with emphasis on small 1-49 lives United States plans. Topics covered included: 1. Types of plans available 2. Considerations of corporate objectives and financial capabilities 3. Factors affecting normal retirement benefits, and 4. Ancillary benefit provisions. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This session from the 1976 SOA Fall Meeting is about the comparison of social security systems in the United States, Canada, Europe, Australia and New Zealand, the relationship between social security and private pension plans, and the contrast of Canadian and European governmental medical insurance programs to the continuing controversy in the United States over government health insurance.