Description: Interview with Blaine Aiken to learn about recent developments in fiduciary responsibility and financial and retirement advice. New developments will extend the fiduciary requirements financial advisors are subject to. These developments are linked to changes in the code of ethics that apply to CFPs.

Description: Describes changes to the detailed funding rules for defined benefit pension plans found in the regulations of the various federal and provincial acts in Canada.

Description: Article discusses the final income tax regulations on integration of qualified pension plans with social security which were published in final form on Nov. 13, 1968.

Description: This session discussion is about issues facing small plans today, do small plans still exist, do defined-benefit plans still serve the objectives of small plan sponsors, target-benefit plans versus age-related and profit-sharing plans.

Description: 1994 SOA Meeting, San Antonio. This session gave Internal Revenue Service and the Treasury Department an opportunity to address specific issues of their choice. Topics included: 1. Nondiscrimination regulations under 401a17. 2. Separate line of business regulations. 3. IRS determination letter. 4. Examination program. 5. Modifications recently made to help plan sponsors cope with the myriad of rules and regulations for which they have to amend their plans.