Description: In light of the Executive Life insolvency, this panel discusses the current situation regarding insurance company guaranteed products and retirement plans. Also addressed is what the DOL, IRS, PBGC, Congress and the insurance industry have done. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: This session from the 1995 SOA Boston Meeting focuses on recent legislative and regulatory developments in the U.S. including new IRS regulations, the Department of Labor, the SEC, the new CPI table and court decisions. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This is a discussion about employee benefit plans: -Group Life - What has been the effect of the new law taxing employer contributions in excess of $50K? What special underwriting problems have occurred, what underwriting techniques used, what has the mortality experience been? -Group Health - What are special considerations where premium rates are guaranteed for greater than one year? Are any additional reserves established? What are the current developments in Group dental? Have any experience studies been made? What is the potential market for group dental? -Group Annuities - What volume of business has been written on separate accounts or segregated funds? What problems have arisen in administering this type of plan? -Miscellaneous- What has been the experience on high limit accidental death and dismemberment benefits? In pension plans has there been an increase in joint and survivorship options? Has there been an increase in disability benefits under retirement plans? To what extent is the new money concept being adopted in fields other than group annuities? What is the current outlook with regard to reducing or eliminating the difference in taxes imposed on insured employee benefit plans vs self-insured plans? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2

Description: The title for this session is a little ambiguous. The panelists do not say much about the ins and outs of how to tax retirement income plans. Rather, they talk about why tax policy works as it does and how it relates to pension policy. It becomes evident from the discussion that pension policy and tax policy are hard to separate. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: Presented at October 1996 Annual Meeting. The panel will discuss retirement benefit-related legal developments of recent months, including statutes, court cases and guidance provided by the IRS, PBGC and DOL.

Description: This session from the 1983 SOA Hollywood, Florida Meeting examines the Social Security Amendments of 1983 including benefits vs. taxes over a worker's lifetime, implications of Social Security changes for employee benefit plans and compensation arrangements. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: Presented at October 1996 Annual Meeting. Now that plan sponsors are required to purchase only the “safest available” annuities, companies encounter a number of difficulties when they attempt to terminate a defined-benefit plan. This session addresses the lack of available insurers and the resulting effect on competition, a situation in which the plan sponsor may have difficulty finding any insurer to take plan benefits, the effect on prevalence of lump-sum distributions, and the role of the PBGC as insurer of last resort.

Description: Discusses the Tax Reform Act of 1986 and the limits taking effect in 1989 relative to Social Security integration, final- and career-average and offset plans, and defined-contribution plans. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4B.

Description: This is a discussion about underwriting and claims experience for long-term diability benefits. Topics include offsets, impact of economy and reserves. From Transactions of Society of Actuaries 1965, Vol. 17 Pt. 2, No. 47 AB

Description: This session from the 1995 SOA Vancouver Meeting covers recent legislative and regulatory developments in the U.S. and Canada including the ownership of the surplus in a pension plan, the CIA discipline process, the Department of Labor's DOL's 'safest available annuity provider' rule and tax issues on deferred compensation plans. From the Record of the Society of Actuaries, Vol. 21, No. 3a.