Description: This paper is a review of H R 10 establishing tax deferred retirement plans - Keogh Plans- for the self employed.

Description: This is a group of reports on a future outlook study, mortality investigation on individual lives, and legislative matters of interest to actuaries.

Description: This report, by the Committee on Nonforfeiture and Valuation Mortality Problems, resulted from a request by the NAIC to develop non sex distinct mortality rates in light of a recent court decision prohibiting sex distinct mortality in determining benefits derived from defined contribution pension plans. Also included is the ‘February 7, 1984, Report of the Society of Actuaries Committee on Nonforfeiture and Valuation Mortality Problems - Individual Life Insurance and Annuities Blended Selection Factors for Blended 1980 CSO Tables,’ which describes the subsequent determination of select factors, and discussion of two letters the Committee received. From the 1985 Transactions Vol. 37.

Description: In this paper, the author presents the statutory and regulatory rationale for the Internal Revenue Service, ‘IRS,” position on integration. The author discusses the integration requirements under IRC Section 401a which must be met for a private pension plan to receive favorable tax treatment, including the prohibited discrimination requirement. From the 1982 Transactions Vol. 34.

Description: The following topics were discussed at concurrent sessions: 1. Pension benefit security bill, 2. Variable insurance products, 3. Trends in hospital and medical care utilization, 4. Insurance distribution and marketing systems, 5. Deferred and incentive compensation, 6. Annual Statement accounting, 7. Social Security and employee benefits in western Europe, 8. Individual medical expense insurance, 9. Reserves and related problems for variable annuities and cost-of-living benefits, 10. Topics for consulting actuaries, 11. Profit and other objectives in group operations, and 12. Life insurance operations overseas- problems and opportunities. From Transactions of Society of Actuaries, 1969 Vol. 21 Pt. 1 No. 61.

Description: Paper discussing the pension termination insurance program for single employer plans established under Title IV of the Employee Retirement Income Security Act. Followed by 2 discussion papers submitted

Description: This is a panel discussion about current pension plan issues in the United States and Canada. From Transactions of Society of Actuaries 1965, Vol. 17 Pt. 2, No. 49.

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Digest of Informal Discussion’ addresses current developments and proposals with respect to Social Security legislation in the United States and Canada, and individual retirement legislation.

Description: This paper first discusses the history of the legislation of the joint and survivor benefits for the uniformed service personnel. It then goes on to address the specific actuarial assumptions made and the formulas developed for applying these assumptions for adaptability to the UNIVAC. This paper closes with specific programming procedures involved in using the UNIVAC.

Description: The following topics were discussed at concurrent sessions: 1. Personal Security in the 1970's- United States and Canada, 2. Adjusted earnings for life companies, 3. Pension funding, 4. What about these younger actuaries?, 5. Sources of statistical information for actuaries, 6. Variable life insurance, 7. Models and decision techniques, and 8. Role of the actuary in expense control. From Transactions of Society of Actuaries 1970, Vol 22, Pt. 2, No. 63.