Description: This is a summary of 1972 discussions about: 1. the past and future dynamics of North American retirement systems, 2. alternatives for pension legislation, and 3. actuarial principles and practices for pension plans. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 2D, No. 68.

Description: This discussion explores actuarial assumptions for interest, mortality and disability. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the American Institute of Certified Public Accountants and the effect this bulletin will have on the preparation of actuarial valuations of pension plans. Also discussed is the use of level-premium life insurance in connection with employee benefit plans and the underwriting, actuarial and other problems encountered in the design and marketing of such plans. Finally, the discussion moves to the marketing, underwriting and administration of vision care and prescription drug benefits, and the advantages and disadvantages of providing survivor benefits in group life and qualified pension plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 53.

Description: These discussions at the 1967 New York and New Orleans Regional Meetings are about considerations in choosing interest assumptions and challenges presented when comparing investment yields among companies.

Description: This discussion at the 1968 Annual Meeting covers issues related to consulting actuaries including communication with various audiences, pension choices by employers, multiple employer plans, pension funding standards, individual life reinsurance, and product comparisons.

Description: This is a report of the Society of Actuaries Committee on Pensions that was initially undertaken as an effort to assist the Committee on Actuarial Principles and Practices in Connection with Pension Plans of the American Academy of Actuaries with respect to recommendations it had been preparing. This report was prepared in an effort to promote better understanding of pension terminology. The Committee anticipates that additional work will be needed to coordinate this effort with regulatory efforts prompted by the pension reform act. It is hoped that a further list of terms reflecting specific words used in ERISA can be prepared, with pertinent definitions along with references to clarifying expressions suggested by the Committee where appropriate. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This is a discussion of the trend toward broader adoption of final-pay pension plans. From Transactions of Society of Actuaries 1969, Vol. 21 Pt. 2, No. 59.

Description: This discussion looks at rising interest rates since the use of the 1941 CSO Table and the considerations in determining interest rates for premiums and reserves under the 1958 CSO, and changes in the handling of taxes due to the new federal income tax laws in life and pension plans.

Description: This discussion examines rates for group annuities and new developments in the pension field with respect to the equity annuity and the cost-of-living annuity. From Transactions of Society of Actauries 1959, Vol. 11, No. 31.

Description: This is a discussion about the professional status of consulting actuaries.