Description: This panel discussion session reported on the status and content of the Actuarial Standards Board standard dealing with the selection of assumptions. The discussion covers what the effects would be on practitioners.

Description: This session reviews current trends in patterns of retirement and provides an update on legislation to facilitate phased retirement. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 62PD.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session on mergers and acquisitions discussed the impact of pensions, post-retirement costs and fringe benefits on acquisitions as well as the special problems that arise when the parties in a transaction are globally diverse.

Description: Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, attendees learn how to assess the reasonableness of a method from both a client and a regulatory perspective – that qualify under IR Code Section 412[c][2][A] – including a case study of the evolution of smoothing methods used by a particular group of plan sponsors. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 76PD of the San Francisco Spring Meeting.

Description: This is a panel discussion session on the effect of legislation on employee benefit structure. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: 1993 SOA Annual Meeting, New York. This session debated the merits of the PBGC concept. Topics discussed: 1. The administration's proposal to reform the PBGC and how the PBGC plans to go about it. 2. Is the PBGC in trouble?

Description: This was an address presented by John N. Erlenborn at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries on the next step of pension reform.

Description: This session discussion is about changes in benefit plan programs as a result of the latest round of law changes, changes affecting qualifications, discrimination and coverage requirements. From Record of the Society of Actuaries Vol. 14, No. 4B.

Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.