Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: Statistics about AFTRA Retirement Plan and its funded status.

Description: The presenters will provide an update on discount rates developed from the expected return on assets used in going concern pension funding. They will include recent research on discount rates being used for U.S. public sector plans, U.S. Multiple Employer Pension Plans, and Ontario and British Columbia plans. A discussion of the emerging regulatory framework in Canada and the U.S. and changes to ASOP 4 and 27 will also be covered. Components of discount rates such as expenses and margins (PfADs) will also be covered.

Description: Statistics about the National Basketball Association Players’ Pension Plan and its funded status.

Description: A pension plan uses Actuarial Equivalence to determine a 'fair' adjustment to pension benefits for form and timing of payment. The definition of Actuarial Equivalence is set in the Plan Document which may not have been reviewed for decades. With a wave of recent pension litigation in the U.S., plan sponsors, attorneys and actuaries now pay more attention to how pension plans define Actuarial Equivalence. How does a change in mortality table or interest rate affect the ultimate benefit? What are the requirements under ERISA and pertinent regulations? Are there court cases that have examined this question before? What are the issues behind the recent lawsuits and what can a plan sponsor do now to reduce their legal exposure? What alternative strategies are available for changing or not changing the definition in the plan document?

Description: Statistics about the National Hockey League Players’ Retirement Benefit Plan and its funded status.

Description: Statistics about funded status of Directors Guild of America-Producer Pension Plan

Description: Pension stats sheet for the Motion Picture Industry Pension Plan

Description: Statistics about funded status for AFTRA multiemployer pension plan

Description: Statistics about funded status of Screen Actors Guild–Producers Pension Plan